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Jeypore Suger Company Ltd. vs Sales Tax Officer And Ors. on 6 November, 1995

Reference in this connection may also be made to the decision in Jeypore Sugar Co. Ltd. vs. Sales Tax Officer & ors., reported in (1998) 9 SCC 358 wherein the Supreme Court found it just and proper not to deny relief to the appellant which was otherwise due on the ground that the plea which had been taken before it could have been advanced earlier as well but merely because it was not advanced it should not be a ground to deny relief which is otherwise due. The technical plea of constructive res judicata, it was further held, should not stand in the way of the appellant in a case of the present nature.
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