TMI Blog1995 (11) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... wise due, on the ground that earlier it had only assailed the question of exigibility to tax. It is correct that the plea now taken could have been advanced earlier as well, but the fact this was not done, should not be a ground to deny the relief which is otherwise due to the appellant. The technical plea of constructive res judicata should not stand in the way of the appellant in a case of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to non-exigibility had been rejected. In that application, the prayer was to permit the appellant to approach the concerned sales tax authority for appropriate relief on the basis of "C forms", issued by the MMTC of India and direct it to pass appropriate orders in accordance with law. That petition was dismissed as withdrawn. The appellant, thereafter, approached the High Court of Oris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier it had only assailed the question of exigibility to tax. It is correct that the plea now taken could have been advanced earlier as well, but the fact this was not done, should not be a ground to deny the relief which is otherwise due to the appellant. The technical plea of constructive res judicata should not stand in the way of the appellant in a case of the present nature. The appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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