1997 (11) TMI 461

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....e, Advocate, for respondent No. 6 ( Cement Corporation of Indian).   --------------------------------------------------   The appellants filed a writ petition (W.P. No. 2073 of 1997) challenging certain orders imposing intra-State sales tax on certain transactions and penalty under, as well as the validity of the relevant provisions of the M.P. General Sales Tax Act, 1958, claiming (i) that, in regard to those very transactions-viz., consigning by lorry goods either manufactured by the appellants or procured in the State of Tamil Nadu and despatched to Mandsaur Dt. in M.P. in the name of Cement Corporation of India (CCI) and transferring the lorry receipts to CCI during the course of the movement of the goods from Tamil Nadu....

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....proach this Court instead of approaching the authorities created under the statute. Since we are satisfied that the challenge to the validity of the aforesaid provisions does not warrant interference there is no merit in this petition. 3.. So far as the order passed by the authorities is concerned the petitioners can seek their remedy before the forum created under the Act. 4.. There is no merit in this petition. It is accordingly dismissed. "   The appellants appealed to the Supreme Court. K. Parasaran, Senior Advocate (P.N. Ramalingam and V. Balaji, Advocates, with him), for the appellants. K.N. Shukla, Senior Advocate (Ashok Kumar Singh and S.K. Agnihotri, Advocates, with him), for respondent No. 1 (State of Madhya Pr....