2005 (1) TMI 397

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.... Advocates, with him), for the petitioners.   --------------------------------------------------   ORDER   Heard Mr. Gopal Subramanium, learned Senior Counsel, at great length. 2.. These special leave petitions are against the judgment of the High Court of Madras dated 16th September, 2004 See page 221 supra. wherein the High Court has dismissed the writ petition filed by the a....

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....accordance with the provisions of this Act and the Rules made thereunder: Provided that nothing in this sub-section shall apply to the collection of an amount by a registered dealer, towards the amount of tax already suffered under this Act, in respect of goods, the sale or purchase price of which is controlled by any law in force." 4.. The wording of the section is very clear. The term "collect....