Orissa Sales Tax Act, 1947 – Sections 5 and 5(2)(AA) – General Conditions of Contract – Clause 45.2 – Reimbursement of sales tax – Contractor company is rightfully entitled to claim reimbursement of the amount of sales tax levied on the taxable turnover of the works contracts executed by it.
SUPREME COURT OF INDIA FULL BENCH STATE OF ORISSA — Appellant Vs. B. ENGINEERS & BUILDERS LTD. & ORS. — Respondent ( Before : A.M.Khanwilkar, Indira Banerjee and Dinesh…

