1988 (11) TMI 342

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..... at the petitioner's activity does not involve manufacture and its turnover is not liable to sales tax, and for a direction to the first respondent to refund the amount illegally collected towards sales tax for the years 1977-78 to 1985-86, on the secondary sales of the commodity being dealt with by it. It also prays for a declaration that section 20 of the Andhra Pradesh General Sales Tax Act is n .....

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..... ever challenged before appropriate forum. Further, even if it is found, as a fact, that the sale of the commodity by the petitioner is a second sale, no writ petition can be filed asking for "refund" on the basis of a fresh enquiry by this Court as if the same commodity which has been purchased by the petitioner is sold by it, when the assessments for those years have become final. The dispute r .....

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