Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1961 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (4) TMI 4 - SC - VAT and Sales TaxWhether the petitioner is entitled to claim a deduction on account of sale of mustard seed to the extent of ₹ 1,00,513-11-9 to Messrs. Panna Lal Binjraj as sales made to a registered dealer under the Schedule to Bihar Finance Act (11 of 1949) read with the Bihar Sales Tax Act (XIX of 1947)? Held that:- In these appeals we have reached the conclusion, for reasons already stated, that the appellant is not entitled to ask us to exercise our power under article 136. There are no special circumstances justifying the exercise of such power ; on the contrary the circumstances are such that it would be wrong both on principle and authority to allow the appellant to bypass the High Court by ignoring its orders. In our view, special leave was not properly given in these cases and we, would accordingly dismiss the appeals with costs, without going into merits
|