STATE OF ORISSA vs M/S B.ENGINEERS AND BUILDERS LTD.

The Supreme Court allowed the appeal by the State of Orissa, condoning the delay in filing the special leave petition. The court examined the merits of the case concerning the reimbursement of sales tax levied on works contracts executed by the respondent. The High Court's order directing reimbursement was set aside, emphasizing the need for adherence to contractual provisions and the absence of a clear entitlement to the claimed reimbursement under the contract terms.