M/S. BALLABHDAS AGARWAL vs THE STATE OF BIHAR

The Supreme Court held that under the Bihar Sales Tax Act, 1947, an assessee cannot challenge the correctness of a decision made by the Tribunal regarding questions already decided by the High Court unless an appeal was filed against that judgment. The Court further clarified that if the Board of Revenue failed to refer certain questions to the High Court, the assessee could seek a reference under Section 28 of the Act. The Court found no breach of natural justice or violation of legal principles warranting interference under Article 136 of the Constitution.