ORISSA CEMENT LIMITED Vs. STATE OF ORISSA

JUDGEMENT

(1.) In this appeal by special leave, the question for consideration is whether the appellant is entitled to the rebate provided in Section 13 (8) of the Orissa Sales Tax Act, 1947, as amended by Orissa Sales Tax (Amendment) Act, 1962 (to be hereinafter referred to as 'the Orissa Act') read with Section 9 (3) of the Central Sales Tax Act, 1956 (to be hereinafter referred to as 'the Central Act').

(2.) The appellant is an incorporated company and it is a registered dealer under the Central Act. The appellant company was assessed to sales tax under the Central Act for the two quarters ending 31st December 1962 and 31st March, 1963. During the first quarter its tax liability was Rupees 62,061-86 P. and during the second quarter its tax liability was Rupees 47,266-21 P. The tax levied was paid by the assesse within the time fixed under Section 13 (4) (d) of the Orissa Act.

(3.) Section 13 (8) of the Orissa Act provides: