Santosh Hegde, J. - (1.) When the State of Haryana tried to impose sales-tax on levy transactions undertaken by the appellant in the year 1973, the same was challenged by the appellant before the Punjab and Haryana High Court on the ground that the said transactions did not amount to either purchase or sale. The High Court of Punjab as per its judgment dated 17th May, 1975 following a judgment of this Court in the case of M/s. Chhitter Mal Narain Dass v. C.S.T., (1971) 1 SCR 671 , allowed the said writ petition and declared that the State of Haryana did not have the constitutional authority to impose sales-tax on levy transactions, consequently, it quashed the assessment orders and demand notices issued by the State. This judgment was not challenged by the State of Haryana, hence, remained to be the declared law so far as the State of Haryana is concerned.
(2.) Subsequently, in the year 1982 even though the above referred judgment of the Punjab and Haryana High Court remained to be a good law, the State of Haryana again issued a demand notice to the appellant levying sales-tax on the turn over involving levy transactions. A challenge to the said demand notice by the appellant came to be rejected by the Punjab and Haryana High Court on the ground the appellant should first avail the statutory remedy available to it without deciding the validity of the notice. The appellant challenged the said demand order before this Court which challenge was admitted by this Court by grant of special leave. This Court also issued interim orders restraining the respondent-State from enforcing the demands.
(3.) Once again, during the pendency of the appeal of the appellant before this Court, the respondent-State issued further demand notices in the year 1986 which again came to be challenged by the appellant before the Punjab and Haryana High Court and the said challenge came to be upheld following the earlier judgment dated 17th May, 1975 and the demand notices were quashed. Against this judgment of the High Court, the State preferred an appeal before this Court in which the leave was granted but no interim order was granted.;