Orissa Sales Tax Act

The State of Orissa appealed a High Court order that had allowed Mis. Tata Sponge Iron Ltd. to claim sales‑tax exemption under the Industrial Policy Resolution (IPR) 1992 and Notification SRO No.1091 of 1992. The company, classified as a large‑scale unit, had expanded its plant in 1997 and sought exemption on the basis…

Bharat Heavy Electricals Ltd (BHEL), a public sector undertaking, manufactured boiler components in its Hyderabad unit and dispatched some to its Tiruchi unit and others directly to the work‑site at Angul, Orissa, for a NALCO power‑plant project. The Andhra Pradesh State began levying Central Sales Tax (CST) on these c…

Ferro Alloys Corporation Ltd, a 100% export‑oriented unit manufacturing charge chrome, entered an off‑take agreement with Richco (Switzerland) and subsequently executed specific Charge Chrome Agreements for each shipment. The State of Orissa treated the sales for assessment years 1990‑91 and 1991‑92 as intra‑state sale…