1988 (11) TMI 342

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....rt was delivered by YOGESHWAR DAYAL, C.J.-The petitioner in this writ petition prays for a declaration that the petitioner's activity does not involve manufacture and its turnover is not liable to sales tax, and for a direction to the first respondent to refund the amount illegally collected towards sales tax for the years 1977-78 to 1985-86, on the secondary sales of the commodity being dealt ....

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....ermed to be bad. Therefore, no petition can be filed, at this stage, against those orders when the same were never challenged before appropriate forum. Further, even if it is found, as a fact, that the sale of the commodity by the petitioner is a second sale, no writ petition can be filed asking for "refund" on the basis of a fresh enquiry by this Court as if the same commodity which has been purc....