Filtrco & Anr vs Commissioner Of Sales Tax,Madhya ... on 11 February, 1986
The Court finds itself unable to sustain that submission since a
reading of the impugned order would show that the same is itself based and
founded on a purported clarification issued by the Director General Foreign
Trade [DGFT] itself. In that view of the matter, the Court finds no
justification to compel the petitioner to pursue the statutory alternative
remedy of an appeal which itself is pending before the DGFT. The Court
also bears in mind the salient principles laid down by the Supreme Court in
Filterco Vs. Commissioner of Sales Tax [(1986) 2 SCC 103] in this
regard.