TaxTMI 
TaxTMI 
1972 (7) TMI 92
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....s members actually do business in maintaining and extruding oil from country chekkus. They were having the privilege of an exemption from paying either the purchase tax or the sales tax on the purchase of groundnuts, or sale of oil manufactured out of such country chekkus for a considerable length of time. But by reason of certain malpractices adopted by the manufacturers processing oil through ex....
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.... the privilege enjoyed by country chekku-owners and that the purpose behind the amendment was to check tax evasion. The second objection goes to the root of the matter. The respondents would say that this petition is not maintainable as the petitioner cannot be said to be an aggrieved person entitled to a rule under article 226 of the Constitution. It is by now clear that rules under article 226 o....
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....rticle 226 for the appropriate rule. This preliminary objection of the learned counsel for the respondents has to be upheld. Even otherwise, I am not satisfied that the rule in question is in any way arbitrary and is purposeless. As a matter of fact, it is made clear that by reason of the attitude adopted by persons having expellers and rotaries, the owners of country chekkus had to be necessaril....