1986 (2) TMI 328

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....nder the provisions of Chapter XXII, rule 2 of the Rules of the Court. The petitioner-firm, a registered dealer, deals in grains, tilhan rice, mahuwa flowers, etc. For the year 1981-82 the petitioner claimed exemption of tax in the return re. mahuwa flowers, as it was exempted from sales tax vide notification dated 7th September, 1981. This was allowed by the Sales Tax Officer, Sector 3, Gorakhpur, respondent. The petitioner, however, appealed to the Appellate Commissioner, on other matters, including the enhanced turnover assessed by the respondent-Sales Tax Officer. The petitioner has stated that the appeal was allowed and the respondent was directed to decide the matters in appeal afresh keeping in view the observations made in the ap....

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....e argued before the Sales Tax Officer and the writ petition was not maintainable in this Court. We have heard learned counsel for the parties. We find the following facts to be beyond dispute. The Sales Tax Officer gave benefit of the notification dated 7th September, 1981, to the petitioner in the matter of sale of mahuwa flowers and held the same to be exempted from sales tax. There was no appeal against this part of the order. There is nothing in the appellate order indicating that this part was also challenged or set aside. Admittedly, the appeal pertained to the question of turnover and exclusion of some evidence, re. books of accounts. This part of the order of the Sales Tax Officer was set aside, and the case sent back to the S....