1958 (12) TMI 27

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....ondents, directing them to show cause why a writ in the nature of certiorari or a writ in the nature of prohibition or mandamus should not issue for quashing an order in sales tax assessment proceedings of the 26th June, 1956, and some consequential orders. It appears that tax had been assessed by a Sales Tax Officer in respect of certain sales of aircraft. It is now said that these sales were in ....

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....that exercise of discretion, unless there is good reason. Mr. Mitra has tried to convince us that on the admitted facts, it would be possible and proper to hold that the sales were in course of export. Before, however, it can be proper for this Court to go into that question, it is necessary to see whether there is any scope for issue of a writ of certiorari or prohibition or mandamus in regard t....

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....no scope for an argument that the order was without jurisdiction. As regards the other question whether there is any error apparent on the face of the record, I find it impossible to see how this question can even be raised when the sole point on which there is said to be an error was not raised before the Sales Tax Officer. If it was the appellant's case that he was not liable to sales tax, beca....