1969 (12) TMI 92

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..... ment of the court was delivered by   HEGDE, J.-These are connected appeals by special leave. Herein the question of the appellant's liability to pay sales tax in respect of certain transactions made in the years 1959-1960, 1960-1961 and 1962-1963 arises for consideration. The appellant was the selling agent of the State Trading Corporation of India (Private) Ltd. in the years in question. I .....

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..... e matters in appeal under the Mysore Sales Tax Act challenged the validity of the assessments under article 226 of the Constitution before the High Court. The High Court rejected the appellant's writ petitions. Hence these appeals. The question whether the transactions with which we are concerned in these appeals are "sales" is a mixed question of law and fact. Before that question can be decided .....

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..... law. In particular the contention of the appellant that the department is estopped from including the excise duty paid in the total turnover is one that should have been appropriately taken before the appellate authority.   For the reasons mentioned above these appeals are dismissed. It is open to the appellant to file appeals against the impugned assessment orders.   In the circumstan .....

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