1981 (11) TMI 170

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....the goods or levying or demanding the payment of advance sales tax for the release of goods of the petitioners transported from the head office of the petitioners at Bangalore to their branch office at Tiruchi. According to the petitioner, its stocks are getting transferred in lorries from its Bangalore factory to its godown or branch depot at Tiruchi and such stock transfers cannot be classified ....

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....ks for a general declaratory relief and such a prayer cannot be countenanced. It is well-settled that a mere declaratory relief is not appropriate under article 226 of the Constitution of India. In the instant case, each transaction, which the petitioner claims as only stock transfer, has got to be scrutinised to find out as to whether the action of the respondents in respect of such transaction i....