1972 (8) TMI 117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by GOPAL RAO EKBOTE, C.J.-All these writ petitions raise a common question of law. They can be, therefore, disposed of by a common order. In order to appreciate the point raised, it is perhaps enough to refer to the facts as they appear in W.P. No. 514 of 1972. In that case, a writ of mandamus or any other appropriate writ is sought directing the respondents to refund the tax collected by them as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso. It is alleged in the petition that the petitioner was advised that this is the view which the assessing authorities as well as the Tribunal have been taking and, therefore, it might pay the tax accordingly. The petitioner, therefore, depending upon this advice paid the tax. It has now, however, turned out that in a decision of this court in Govindaswamy Binding Works v. State of A. P.[1972....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... judgment, however, we are satisfied that there is no valid reason to take a different view. No provision of law or authority was brought to our notice which would persuade us to take a different view. We are also not aware of any such provision or authority. That decision therefore would continue to occupy the field. According to that decision, sales tax could not have been collected on the turno....