1997 (9) TMI 123

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ame point of law and can be decided together. The brief facts that we give, relate to Civil Appeal No. 3798 of 1989. 2. The relevant period with which we are concerned is Assessment Year 1972-73. In the course of its business, the first respondent served at its hotels food, beverages and the like to patrons. The appellant authority charged sales tax on the sales thereof prior to the judgment of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on. The writ petition was allowed by the order under appeal, the High Court having found that no further consideration was required and that the defence of unjust enrichment was not maintainable. 3. In these appeals it has been contended on behalf of the appellant authority that, in the first place, a writ petition seeking only refund is not maintainable. It is not in serious dispute that it is....