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2008 (2) TMI 607 - SC - VAT and Sales TaxThe High Court seems to have completely lost sight of the parameters highlighted by this court in a large number of cases relating to exhaustion of alternative remedy. Additionally the High Court did not even refer to the judgment of another Division Bench for the assessment year 1997-98 and assessment year 1998-99 in respect of ICI India Ltd. In any event the High Court ought to have referred to the ratio of the decision in the said case. That judicial discipline has not been adhered to. Looked at from any angle, the High Court's judgment is indefensible and is set aside.
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