THE ORIENT PAPER MILLS LTD. vs THE STATE OF ORISSA AND OTHERS(And Connected Appeal)

The Supreme Court held that under Section 14-A of the Orissa Sales Tax (Amendment) Act, 1958, only the person from whom the dealer collected sales tax can claim a refund, not the dealer themselves. The Court found that the legislature had the authority to legislate such a provision, and it constituted a reasonable restriction on the dealer's right under Article 19(1)(f) of the Constitution. The Court upheld the High Court's decision regarding the refund claims, affirming that the dealers must deposit the collected tax in the government treasury and cannot claim refunds for amounts improperly collected.