STATE OF ORISSA Vs. BINAYAL ROLLER FLOUR MILLS

JUDGEMENT

(1.) These appeals are filed by the State of Orissa against the judgment and order of a Division Bench of the Orissa High Court allowing the writ petitions filed by the present respondents.

(2.) It was the case of the respondents, briefly put, that they were entitled to exemption from payment of sales tax in respect of purchases made by them of wheat from the Food Corporation of India during the Assessment Years 1990-91 and 1991-92 under the applicable Industrial Policy Resolutions. It was pointed out to the High Court that this very question was pending consideration in respect of the very respondents in second appeals which had been filed before the Sales Tax Tribunal by the Food Corporation of India Even so, the writ petitions were heard on merits. The judgment the High Court then passed can not be said to be a speaking order in the sense that it does not discuss in any detail why it came to the conclusion that the writ petitions should be allowed It makes no reference to the relevant Industrial Policy Resolutions. It mentions earlier judgments of the High Court but it does not discuss them or indicate why, given the facts of the cases thereof and of the present case and the applicable law, they were required to be followed.

(3.) Learned counsel appearing for the respondents before us has failed to satisfy us that the judgment of the High Court is a satisfactory judgment or that there are earlier judgments which are squarely applicable to the present case.