TMI Blog1998 (2) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, M/s. Tata Sponge Iron Ltd., formerly known as IPITATA Sponge Iron Ltd., has prayed for a direction to the Revenue for refund of the tax paid by it under the Central Sales Tax Act in respect of the assessment years 1986-87 and 1990-91 and under the Orissa Additional Sales Tax Act in respect of the assessment years 1987-88 and 1988-89. 3.. On the basis of the assessment orders passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations in respect of the assessment years 1987-88 and 1988-89 by orders dated July 3, 1997 and February 16, 1993 vide annexure 1 to O.J.Cs. Nos. 10139 and 12612 of 1997 respectively on the ground that first appeals were pending against the orders of assessment. However, no order has been passed by the assessing authority on the petitioner s refund applications in respect of the assessment years 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s-appeal was filed by the department. Therefore, the only question survives for determination in these writ petitions is, in view of the first order of the assessing authority regarding refund, whether it can be withheld by the Revenue. 5.. In the counter-affidavit filed in all the cases, the only point taken is that as the appellate authority has directed reassessments to be made, no refund can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance is placed on a decision in Oscar v. Sales Tax Officer, Assessment Unit, Barbil [1989] 75 STC 252 (Orissa), wherein it was held that no claim for refund could be allowed where there was order for reassessment and until reassessment was completed. The ratio of this decision is not applicable to the cases at hand inasmuch as reassessment is in respect of the original order of the assessing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall only be confined to the assessment already made and shall not touch the refund order passed by the assessing authority. We are unable to agree with the submission of the Revenue that unless reassessment is completed, no refund can be ordered inasmuch as the refund order by the assessing authority has nothing to do with the appeals unless there is a cross-appeal. 10.. In view of what has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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