https://www.taxtmi.com/caselaws?id=127594 The Court stated that the State could adjust amounts payable to a contractor against sales tax arrears and was not confined to the statutory recovery modes in the Travancore-Cochin General Sales Tax Act. It rejected the argument that the Agricultural Department and the Sales Tax Department were separate legal entities, holding that departmental divisions have no existence apart from the Government. It also held that a dispute over such adjustment and alleged breach of undertaking was not ordinarily fit for writ relief under Article 226, where an ordinary civil remedy was appropriate. en-us Tue, 24 Jul 1956 00:00:00 +0530 Tue, 12 Mar 2013 16:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127594 The Court stated that the State could adjust amounts payable to a contractor against sales tax arrears and was not confined to the statutory recovery modes in the Travancore-Cochin General Sales Tax Act. It rejected the argument that the Agricultural Department and the Sales Tax Department were separate legal entities, holding that departmental divisions have no existence apart from the Government. It also held that a dispute over such adjustment and alleged breach of undertaking was not ordinarily fit for writ relief under Article 226, where an ordinary civil remedy was appropriate. Case-Laws VAT and Sales Tax Tue, 24 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127594