MUKAND LTD Vs. STATE OF ORISSA

JUDGEMENT

(1.) These two writ petitions have been again listed before this Court only as a fall out of the Full Bench decision of this Court in IDL Industries Ltd. v. State of Orissa (2004) 134 STC 62 (Orissa).

(2.) The question before the Full Bench concerns the payment of interest under Sec. 14 C of the Orissa Sales Tax Act 1947 on the amount refunded.

(3.) The Full Bench answered the question referred to it in paragraph-68 of the judgment. Immediately relevant for the present purposes is a direction contained in paragraph-68 (6), which reads as under: