The Supreme Court set aside the order of Orissa High Court deeming its allowing of the petition to be a ‘gross error’.

The bench noted that under this notification, the intermediate production process as job work in relation to printing was exempted

The HC held that if the petitioner’s inter-state procurement of goods is not disputed, the benefit under Section 6(2) cannot be denied merely because ‘C’ Forms were not furnished due to the buyer’s inability to provide them owing to tax issues.