LAWS(SC)-2007-9-63

STATE OF ORISSA Vs. TATA SPONGE IRON LTD

Decided On September 18, 2007
STATE OF ORISSA Appellant
V/S
TATA SPONGE IRON LTD Respondents

JUDGEMENT

(1.) Leave granted.

(2.) Interpretation of an exemption notification in regard to payment of sales tax is involved in this appeal which arises out of a judgment and order dated 9.8.2006 passed by the High Court of Orissa in O.J.C. No. 2213 of 2001.

(3.) Before embarking upon the said question, we may notice the basic fact of the matter.