1991 (11) TMI 252 - HC - VAT and Sales Tax

Summary

The petitioner challenged the collection of amounts at check-posts under the Orissa Sales Tax Act without following proper procedure. The court ruled that no refund can be granted at this stage, and the entitlement to refund will be considered during assessment. The officer at the check-post can only collect tax if certain conditions are met and must issue a notice before collection. The writ petition was disposed of with no costs.