HC : Writ Court cannot review order passed in revision; Matter appealable to SC

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