HC
refuses to exercise extraordinary writ jurisdiction under Article 226 of
Constitution against its revision order passed u/s 11 of U.P. Sales Tax Act,
1948; Notes assessee’s grievance that demand for purchase tax was raised on
foodgrains procured for sale to Food Corporation of India after the HC had
finally decided its revision petition; Holds that order passed by the Court
cannot be annulled or reviewed by invoking Article 226 inasmuch as the issue in
question had been dealt, considered and decided against assessee; However,
referring to SC decisions in Major General Shri Kant Sharma & Anr. and
Mafatlal Industries Ltd. HC states that assessee can assail the revision order
before SC : Allahabad HC
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