FERRO ALLOYS CORPN. LTD. vs U.O.I.

The Supreme Court addressed the issue of whether sales made by the appellants, an export-oriented unit, were exempt from sales tax under the Orissa Sales Tax Act. The Court held that the sales in question were intra-State sales and thus subject to taxation, overturning the previous acceptance of their export status by the respondents. The judgment clarified the criteria for determining the nature of sales by export-oriented units, emphasizing compliance with statutory requirements for tax exemptions.