https://www.taxtmi.com/caselaws?id=380029 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. en-us Fri, 10 May 2019 00:00:00 +0530 Wed, 12 Jun 2019 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380029 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. Case-Laws VAT and Sales Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380029