2018 (2) TMI 1765

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..... he issues considered in the judgment no other plea had been pressed. The alternative plea, since had not been argued at the time of hearing in the matter, I am not inclined to entertain such a plea, for the first time, in exercise of review jurisdiction - Admittedly, under the garb of the review, no re-hearing can be permitted - Review application is accordingly consigned to records.
Hon'bl .....

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..... ever, points out that the 'plea' regarding inter-state sale taken in the memo of revision had neither been argued nor pressed at the time of hearing in the matter. Learned Senior counsel appearing for the revisionist does not dispute the submission urged by the learned Standing Counsel. While delivering the judgment, this Court had clearly recorded that apart from the issues considered in the jud .....

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