Fresh appellate ground rejected on reimbursement of tax under the Central Sales Tax Act for alleged difference between coal and coke.

The Supreme Court declined to entertain a new appellate contention that coal purchased intra-State and coke sold inter-State were different goods for denying reimbursement under Section 15(b) of the Central Sales Tax Act, 1956. The point had not been raised before the High Court, and the writ proceedings and counter-affidavits did not disclose that specific factual or legal basis. Because the appeal sought to introduce a fresh ground at the appellate stage, the Court refused relief on that contention and the appeal failed.

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Issues: Whether the appellants could succeed in the appeal on the new contention that coal purchased intra-State and coke sold inter-State were different goods, so as to deny reimbursement of tax under Section 15(b) of the Central Sales Tax Act, 1956.

Analysis: The appeal turned on a contention that had not been raised before the High Court. The writ petition before the High Court sought reimbursement of tax already determined under Section 15(b), together with statutory interest, and the counter-affidavits did not put forward the specific plea that coal and coke were different goods for the purposes of denying refund. Since the challenge sought to introduce a fresh factual and legal basis at the appellate stage, the Court declined to entertain it.

Conclusion: The appellants were not entitled to relief on the newly raised contention, and the appeal failed.

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