1982 (9) TMI 220

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..... or determination in all these writ petitions being the same, they were all heard together. The petitioner is a dealer in cotton oil-seeds. This firm was assessed to tax under the Haryana General Sales Tax Act on the purchase turnover of cotton seeds for the period 14th May, 1964, to 27th February, 1969. On 24th July, 1970, a direction was issued by respondent No. 1, the Excise and Taxation Commi .....

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..... discrimination inasmuch as it would be putting persons who had paid the tax for this period in a worse position than those who did not care to do so. There is also, here, an averment in the petition that the amount of tax has in fact been refunded to some other persons similarly placed. This has not been specifically denied in the return filed by the respondents. In the result these three writ p .....

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