COMMNR. OF SALES TAX, ORISSA vs CROWN RE-ROLLER (P) LTD. .

The Supreme Court addressed the applicability of the exemption notification under Section 8 of the Orissa Sales Tax Act, 1947, concerning sales tax on raw materials for small scale industries. The Court held that the respondent, M/s. Crown Re-rolling (P) Ltd., was entitled to a refund of sales tax paid on raw materials, as the exemption notification was applicable to their purchases. The Court emphasized that the statutory declaration mechanism for availing exemptions must be adhered to, and the denial of the refund claim was unjustified, leading to the allowance of the writ petition.