JUDGMENT

Dr. B. S. Chauhan C.J. - This writ petition has been filed for issuance of a direction to the opposite parties to refund the sales tax collected from the petitioner - company by quashing the order dated February 4, 1998 (annexure 1) and assessment order dated March 24, 1998 (annexure 2) to the writ petition.

The petitioner had established a large-scale industrial unit. However, it claimed benefit of tax exemption in view of part III of the Industrial Policy Resolution, 1989 (hereinafter called "IPR 1989") by filing an application on January 22, 1991. As the same was not granted, he filed OJC No. 6198 of 1994 which was decided vide judgment and order dated May 5, 1995 (Ipitata Sponge Iron Ltd. v. State of Orissa [2001] 122 STC 259 (Orissa)). Subsequent thereto, respondent No. 5 recommended the case of the petitioner for granting benefit of tax holidays vide letter dated March 10, 1997. As no action was taken in pursuance of the said letter, the petitioner again approached this court by filing OJC No. 5990 of 1997 which was also disposed of (Tata Sponge Iron Ltd. v. State of Orissa [2001] 122 STC 354 (Orissa)) making certain observation and issuing certain direction to the r