( 1 ) THESE appeals raise the same point of law and can be decided together. The brief facts that we give, relate to Civil No. 3798 of 1989.

( 2 ) THE relevant period with which we are concerned is Assessment Year 1972-73. In the course of its business, the first respondent served at its hotels food, beverages and the like to patrons. The appellant-authority charged sales tax on the sales thereof prior to the judgment of this court in Northern India Caterers (India) Ltd. v. Lt. governor of Delhi. A fresh assessment order was passed thereafter, on the basis of a revised return filed by the first respondent. Ultimately, it culminated in an order which held that the first respondent had paid excess tax aggregating to Rs. 1,15,562. 30. On 16/3/1982, within the permissible period, the first respondent made an application for refund of the said amount of Rs. 11,15,562. 30. No action having been taken thereon, the first respondent filed a writ petition in the High court at Delhi on 30/8/1982, whereon the order under appeal was passed. The writ petition prayed for a writ of mandamus directing the appellant-authority to refund the said amount of Rs. 11,15,562. 30 with interest thereon. The