15 lacs approximately pursuant to the numberification vide Annexure 5.
Respondent herein, a companypany registered under the Indian Companies Act, known as M s. Crown Re rolling P Ltd., is the owner of a Re rolling mill.
Arising out of SLP C No.
1216 /2007 S.L.P. C Nos.
Both the parties are, thus, before us.
14707 14708/2005 B. SINHA, J. Leave granted.
7300 of 2004 WITH CIVIL APPEAL NOS.
It is also number in dispute that the said exemption relates to transaction of purchase or sale of raw material which go into the companyposition of the finished product manufactured by the assessee in the State.
As the said prayer of the respondent was denied, he filed a writ petition before Orissa High Court praying inter alia for the following reliefs Further direct the Opposite Party No.5 6 to refund the entire amount of Sales Tax companylected from the petitioner amounting to Rs.
