- (1.) This Writ Petition challenges the levy of Central Sales Tax by the Andhra Pradesh authorities in respect of certain transactions treating them as inter-State sales. Counsel for the petitioners states that the assessments in question have been subject matter of appeals before appellate authorities and are now pending consideration, by way of Revision, in the High Court of Andhra Pradesh in T.R.C. No.54/91. In view of the fact that the issue involved in this Writ Petition is directly in issue before the High Court in a Tax Revision Petition, we do not think it will be appropriate for us to deal with this Writ Petition on merits. We, therefore, dismiss this Writ Petition with leave to the petitioners to continue with the Tax Revision case and have the same disposed of by requesting the High Court to expedite the hearing thereof. We are. sure that, if such a request is made, the High Court will, in the circumstances, consider the- request sympathetically and expedite the hearing.
(2.) Learned counsel also submits before us that on the very same transactions that are in issue in this Writ Petition, the petitioners have paid local sales tax to various State Governments. It is submitted that, if ultimately it is held that these transactions are liable to Central Sales Tax, the petitioners may be entitled to a refund of the sales tax paid to the various State authorities. We express no opinion on this contention since it does not directly arise in this Writ Petition and in view of the order passed on the Writ Petition itself. However; it will be open to the petitioners to take such steps as they may be advised in law to get relief against what they characterise as double taxation.
(3.) It has been submitted that there are some interim directions regarding stay passed in this Writ Petition and that, while the petitioners have paid the substantial amounts in compliance of the orders of this Court, there are still certain amounts which remain to be paid and it is prayed that the recovery of the same may be stayed. We are of the opinion that since the Writ Petition is being disposed of by us, we cannot grant further relief in the matter here. We shall, only direct that the Andhra Pradesh State Authorities shall not recover any amount of the inter- State sales tax, the levy of which is being challenged, for a period of 8 weeks from today only, leaving it open to the petitioners to move the High Court or other authorities for stay if so advised.;