STATE OF ORISSA vs M/S.BINAYAK ROLLER FLOUR MILLS — C.A. No. 1290 - 1291/1999

Case Summary: State of Orissa v. M/s. Binayak Roller Flour Mills (C.A. No. 1290-1291/1999) The Supreme Court allowed the State of Orissa's appeals on 29 March 2001, setting aside the Orissa High Court's judgment that had granted the respondents' writ petitions for sales tax exemption on wheat purchases from the Food Corporation of India (AY 1990-91, 1991-92). The Court found the High Court's order unsatisfactory, lacking detailed reasoning and proper reference to applicable Industrial Policy Resolutions. The writ petitions were restored to the High Court for fresh hearing, with the State entitled to argue that the matter should be decided first by the pending Sales Tax Tribunal. Respondents ordered to pay ₹5,000 costs to the appellants. This case analysis is maintained by casestatus.in based on publicly available court records.