1974 (12) TMI 68

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..... o. 780 of 1970, decided on April 28, 1971, where I spoke for the Division Bench consisting of myself and A.D. Desai J. In that decisions this metallised yarn in the form of thin strips of laminated polyester film was, on a harmonious interpretation of both the Entries 15A(2) and 18, by keeping them in their respective fields, without cutting down the import of Entry 15A(2) or without widening the .....

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..... be covered by Entry 15A(2) as an article of polyester, whether laminated or not. In that view of the matter no difference has been made out which would justify and different interpretation in this case. The second ground raised by Mr. Vakharia was the same ground which has been turned down in these two earlier petitions that all the alternative remedies were not exhausted and the petitioners had .....

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..... is Court and availing of this extraordinary remedy at public law. The existence of alternative remedy would hardly be material in such a case when the tax demand is ultra vires the Act. Therefore, all the petitions are allowed for the same reasons and the rule is made absolute in each case by issuing a writ of certiorari quashing the impugned demand notices and by restraining the authorities from .....

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