2002 (2) TMI 1297

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..... ithin the category of soft drink. The said decision of opposite party No. 2 is filed as annexure 3, which is a communication to opposite party No. 4. Pursuant to the said correspondence, opposite party No. 4 informed the writ petitioner that in view of the clarification issued by the Joint Director of Industries (S.S), Cuttack, the unit of the petitioner was not eligible to sales tax exemption wit .....

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..... ll kinds of mineral water or natural mineral water by whatever name it is called and sold. 4.. Learned counsel for the writ petitioner with reference to annexure 5 notification dated September 4, 2000 submitted that the said notification excludes from the privilege of exemption, a unit manufacturing fruit juice base, aerated water and soft drink, excepting the units manufacturing fruit pulp and .....

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..... over, in view of the decision of the Supreme Court in Sales Tax Officer v. Shree Durga Oil Mills [1998] 108 STC 274 (SC); AIR 1998 SC 591, even if there be any intended benefit as per the Industrial Policy Resolution, the assessee can get the benefit only if there is a notification in terms of section 6 of the Orissa Sales Tax Act, 1947. In the notification issued under that Act, namely, S.R.O. No .....

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