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1961 (10) TMI 63 - SC - VAT and Sales TaxWhether this Court should entertain the appeal, when even the facts have not been finally determined by the final fact-finding authority under the Act, nor has the jurisdiction of the High Court been invoked to exercise its powers under the Act? Held that:- Appeal dismissed. The present case is a much simpler one, in which there are no special circumstances and in which the facts have not yet been finally determined. It may also be noted that the appellant has not challenged the vires of the Act or of any other law. We, therefore, think that we should dismiss this appeal as "incompetent", without expressing any opinion on the merits of the controversy. It will be open to the appellant to take such steps as it may be advised in pursuing such remedies as may be available to it under the law.
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