TATA REFRACTORIES LIMITED Vs. SALES TAX OFFICER

JUDGEMENT

(1.) Heard learned counsel. Leave granted.

(2.) A short question arises for our consideration whether the provisions of the orissa Sales Tax Act (the Act) would in any manner disentitle the appellants from claiming interest which has become payable by virtue of an interim order made by the High Court in exercise of its writ jurisdiction under Articles 226 and 227 of the constitution.

(3.) The appellants herein had challenged an interim order made by the additional commissioner of sales tax in a writ petition before the High Court of judicature, orissa, Cuttack in OJC No. 1200 of 1995. The High Court in the said writ petition made an order on 15. 03.1995 in the following terms: