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2008 (7) TMI 895 - ORISSA HIGH COURTNon-grant of sales tax concession as per Finance Department Notification Nos. SRO 140 and 141 dated February 17, 2000 - Held that:- There is no pleading in the petition to the effect that the liability so incurred had been passed to the subsequent purchasers/ onsumers. In case the liability has been passed on, refund would amount to unjust enrichment. We are not inclined to exercise our discretion at such a belated stage as the benefit of such exemption was granted for a particular period. More so, the petitioner filed the certificate dated May 22, 2000 to show that its commercial production had been started. There is a letter dated August 21, 2000 on the record as annexure 6 to show that production had been stopped meaning thereby that there is nothing on record to show that on the date when the application was considered the unit of the petitioner was having commercial production. In such fact situation, no relief can be granted to the petitioner. W.P. dismissed.
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