1995 (11) TMI 358

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..... nior Advocate (K. Sukumaran and S.N. Murthy, Advocates, with him), for the petitioner/appellant.   --------------------------------------------------   ORDER   Special leave granted. Heard counsel for the parties. The appellant had initially challenged its exigibility to sales tax on the transactions in question on the ground that the sale was in the course of export. This con .....

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..... igh Court on the ground of constructive res judicata. We have heard Shri Salve, the learned Senior Counsel for the appellant, and Shri Mohanty for the respondents. Shri Mohanty has sought to support the impugned order of the High Court on the ground that as the point now raised by the appellant was available earlier and was not taken and as the aforesaid application for clarification was withdraw .....

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