TATA SPONGE IRON LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) AS the facts and the point of law involved in these four writ petitions are common, they are taken up together and are disposed of by this common judgment and order.

(2.) THE petitioner, M/s. Tata Sponge Iron Ltd. , formerly known as IPITATA Sponge Iron Ltd. , has prayed for a direction to the Revenue for refund of the tax paid by it under the Central Sales Tax Act in respect of the assessment years 1986-87 and 1990-91 and under the Orissa Additional Sales Tax Act in respect of the assessment years 1987-88 and 1988-89.

(3.) IT is not disputed that the assessing authority has stated that the petitioner was entitled to get refund of tax. There is also no dispute that though the petitioner filed appeals against the assessment orders, which were essentially for enhancement of the amount of refund, no cross-appeal was filed by the department. Therefore, the only question survives for determination in these writ petitions is, in view of the first order of the assessing authority regarding refund, whether it can be withheld by the Revenue.