M/S STEEL AUTHORITY OF INDIA LTD. vs SALES TAX OFFICER,ROURKELA-I CIRCLE&ORS

The Supreme Court addressed the appeal against the Orissa High Court's order, which disposed of a writ petition without a merits decision regarding the assessment year 2001-02 under the Central Sales Tax Act, 1956. The Court emphasized that the sales made under the Annual Memorandum of Understanding were indeed subject to tax as they constituted inter-state trade. The Court held that the High Court's order was premature and required a substantive examination of the merits of the case, thus allowing the appeal and remanding the matter for further consideration.