TATA DAVY LTD. vs STATE OF ORISSA .

The Supreme Court addressed the applicability of Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 in relation to Section 13-A of the Orissa Sales Tax Act, 1947. The Court held that there is no irreconcilable conflict between the two provisions, allowing for both to coexist. Consequently, the High Court's ruling that Section 22(1) does not protect the properties of industrial companies from recovery actions under Section 13-A was upheld, affirming the legality of the sales tax recovery process.