1982 (9) TMI 220

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....petitions filed by the same petitioner, being Civil Writ Petitions Nos. 4500 and 4501 of 1974. The question arising for determination in all these writ petitions being the same, they were all heard together. The petitioner is a dealer in cotton oil-seeds. This firm was assessed to tax under the Haryana General Sales Tax Act on the purchase turnover of cotton seeds for the period 14th May, 1964,....

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....on seeds in respect of this period. To deny this relief to them, besides other legal infirmities, would also amount to discrimination inasmuch as it would be putting persons who had paid the tax for this period in a worse position than those who did not care to do so. There is also, here, an averment in the petition that the amount of tax has in fact been refunded to some other persons similarly p....