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2008 (8) TMI 554 - SC - VAT and Sales TaxWhether sale of superior kerosene oil by the appellant-Bharat Petroleum Corporation Ltd. (BPCL) to another oil company via PDS route is exempted from sales tax in terms of notification dated July 1, 2000 issued by the Finance Department, Government of Orissa? Held that:- This court does not interfere in interim matters particularly when the matter concerns levy of tax. However, this is a peculiar case for two reasons, i.e., BPCL Ltd., is a public sector company in a priority sector which is obliged to sell kerosene via PDS route. The demand is for Rs. 1.34 crores (approx.) and, in the circumstances, we are of the view that to call upon BPCL at this stage to deposit a huge amount of Rs. 1.34 crores (approx.) would have a serious effect on the PDS sales. On the other hand, we are satisfied that BPCL is a substantial company. It is in a sound financial position and it can discharge its liability at a later date, if need be. In the circumstance, ends of justice would be met if the Assistant Commissioner of Sales Tax, Cuttack, is directed to hear and dispose of the first appeal pending before him within a period of three months from today
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