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1988 (11) TMI 342

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..... R DAYAL, C.J.-The petitioner in this writ petition prays for a declaration that the petitioner's activity does not involve manufacture and its turnover is not liable to sales tax, and for a direction to the first respondent to refund the amount illegally collected towards sales tax for the years 1977-78 to 1985-86, on the secondary sales of the commodity being dealt with by it. It also prays for a .....

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..... tion can be filed, at this stage, against those orders when the same were never challenged before appropriate forum. Further, even if it is found, as a fact, that the sale of the commodity by the petitioner is a second sale, no writ petition can be filed asking for "refund" on the basis of a fresh enquiry by this Court as if the same commodity which has been purchased by the petitioner is sold by .....

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