Commissioner, Commercial And Sales ... vs Orient Paper Mills And Anr

The Supreme Court held that under Articles 226 and 227 of the Constitution of India, the assessee is entitled to a refund of sales tax along with interest calculated at the rates specified in Section 14-C of the Orissa Sales Tax Act, 1947. The Court found that the Sales Tax Officer's calculation of interest was incorrect, and the assessee's claim for interest at 18% for the first 90 days and 24% thereafter was valid. The Court directed the authorities to compute the correct amount of interest and refund it to the assessee accordingly.