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    <title>1981 (11) TMI 170 - MADRAS HIGH COURT</title>
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    <description>A writ petition under Article 226 seeking a general declaration and omnibus mandamus against detention of goods or demand of advance sales tax on stock transfers was held not maintainable because it was not linked to any specific detention notice or transaction. The court noted that each claimed stock transfer required separate factual scrutiny, and writ jurisdiction cannot be used to obtain an abstract declaration that authorities must act within the statute for all future cases. The petition was rejected.</description>
    <language>en-us</language>
    <pubDate>Thu, 12 Nov 1981 00:00:00 +0530</pubDate>
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      <title>1981 (11) TMI 170 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153853</link>
      <description>A writ petition under Article 226 seeking a general declaration and omnibus mandamus against detention of goods or demand of advance sales tax on stock transfers was held not maintainable because it was not linked to any specific detention notice or transaction. The court noted that each claimed stock transfer required separate factual scrutiny, and writ jurisdiction cannot be used to obtain an abstract declaration that authorities must act within the statute for all future cases. The petition was rejected.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Thu, 12 Nov 1981 00:00:00 +0530</pubDate>
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