1969 (12) TMI 92

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..... uty in the total turnover is essentially a question that should have been urged before the appellate authority. The appellate authority is competent to go into questions of fact as well as of 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 appella .....

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..... on is that they are not "sales" as the supplies in question were made on the basis of Cement Control Order, 1956, and the Mysore Cement Rationing and Licensing Order, 1957. Its further contention is that in computing the sales tax, excise duty paid should not have been taken into consideration, firstly in view of rule 6(5)(j) of the Mysore Sales Tax Rules and nextly that the department is estopped .....

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..... particularly when law prescribes a procedure for ascertaining those facts. The appellant was not justified in moving the High Court against the orders of the assessing authority. It should have gone up in appeal against those orders. It would have been proper if the High Court had refused to entertain the writ petitions. Even the contention of the appellant relating to the inclusion of the excis .....

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