Steel Authority Of India Ltd vs State Oforissa & Ors. Etc. Etc

The Supreme Court upheld the High Court of Orissa's decision to strike down Section 13AA of the Orissa Sales Tax Act, which mandated a two percent deduction from payments to contractors without allowing for exceptions for transactions not liable for sales tax. The Court found that the provision was unconstitutional as it imposed a discriminatory and confiscatory tax on transactions that might not constitute a sale, lacking any mechanism for contractors to contest the deduction. The ruling emphasized the need for a fair process in tax deductions, reinforcing principles of non-discrimination and due process in taxation under Article 14 of the Constitution.