JUDGMENT

1. Challenge in this appeal is to the judgment of a Division Bench of the Orissa High Court allowing the writ petition filed by the respondent (hereinafter referred to as the `assessee').

2. Background facts in a nutshell are as follows:

The assessee is registered as a dealer under the Orissa Sales Tax, Act, 1947 (in short the `Act') and the Orissa Sales Tax Rules, 1947 (in short the `Rules'). For the assessment year, 2000-2001 the assessee filed consolidated return under Section 11 of the Act before the Assistant Commissioner of Sales Tax, Sundergarh Range, Rourkela (Assessment). In the said return the assessee claimed that it had purchased goods including Ammonium Nitrate which was specified in its Certificate of Registration as being intended for use in the manufacture of goods for sale by furnishing declaration to that effect in Form IV to the seller of such goods and 4% on the value of such goods purchased by the Assessee was paid by it as provided in Entry 48 of the Notification issued under Section 5(1) of the Act. The claim was accepted by the Assistant Commissioner of Sales Tax Sundergarh Range, Rour