https://www.taxtmi.com/caselaws?id=163686 Garnishee and demand notices issued to recover admitted and quantified sales tax and luxury tax dues were upheld because the petitioner had collected tax from customers but failed to remit it to the State treasury, and the challenge had no factual or legal basis. A writ of mandamus for tax exemption or concession under the tourism policy was also refused because the petitioner did not follow the prescribed procedure, did not effectively challenge the adverse communication, and no enforceable legal right was shown; comparable benefits to other units could not justify relief. The writ petition was dismissed with costs as an abuse of writ jurisdiction, and an enquiry was directed into departmental inaction in recovery. en-us Wed, 28 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163686 Garnishee and demand notices issued to recover admitted and quantified sales tax and luxury tax dues were upheld because the petitioner had collected tax from customers but failed to remit it to the State treasury, and the challenge had no factual or legal basis. A writ of mandamus for tax exemption or concession under the tourism policy was also refused because the petitioner did not follow the prescribed procedure, did not effectively challenge the adverse communication, and no enforceable legal right was shown; comparable benefits to other units could not justify relief. The writ petition was dismissed with costs as an abuse of writ jurisdiction, and an enquiry was directed into departmental inaction in recovery. Case-Laws VAT and Sales Tax Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163686