C.C.T. Orissa & Ors vs Indian Explosives Ltd

The Supreme Court held that the Orissa High Court erred in entertaining the writ petition filed by the assessee under Article 226 of the Constitution, as disputed questions of fact arose that should be adjudicated by the authorities under the Orissa Sales Tax Act, 1947. The Court emphasized that the High Court failed to consider previous decisions, including ICI India Ltd. v. State of Orissa, which rejected similar claims by the assessee. Consequently, the Supreme Court set aside the High Court's judgment and reinstated the show cause notice issued under Section 23(4)(a) of the Act.