SALES TAX OFFICER & ANR. vs M/S. SHREE DURGA OIL MILLS & ANR.

The Supreme Court addressed the applicability of tax exemptions under Section 6 of the Orissa Sales Tax Act, 1947, in the context of M/s. Shree Durga Oil Mills' assessment for the years 1979-80 to 1981-82. The Court held that the absence of a current notification exempting the purchase of groundnut from unregistered dealers precluded the respondent from claiming tax immunity, despite the Industrial Policy Resolution (I.P.R.) of 1979. The Court ultimately upheld the Sales Tax Officer's assessment, affirming that tax was payable on the purchases made by the respondent.