ROMESH KUMAR GANDOTRA Vs. STATE

JUDGEMENT

(1.) THE petitioner has filed writ petition No. 928 of 1986 challenging the vires of SRO 448 dated 22.10.1982 where by the Govt. has provided for levy and collection of sales -tax at the second point of sale instead of the first point of sale. A number of writ petitions were filed challenging the said SRO and have been admitted to hearing. The writ petition filed by the petitioner has also been admitted to hearing.

(2.) THROUGH this application seeking interim relief the petitioner seeks the stay of the operation and implementation of SRO 448 and a direction to the State not to recover sales -tax from the petitioner till the disposal of the writ petition,

(3.) LEARNED counsel for the petition has submitted that since in an identical writ petition. No. 800 of 1982, interim relief was granted by the court by staying the implementation of SRO -448 of 1982, similar order be made in this case in view of the law laid down in AIR 1987 SC 1345, which provides, according to the learned counsel, that the courts cannot make any variations in its orders, where the cases are based on identical facts.