1995 (12) TMI 364

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....earned counsel for the petitioner as well as the learned Special Government Pleader for Taxes. Both the learned counsel agreed that the writ petition itself may be disposed of. The petitioner questions the notices dated April 22, 1995 issued by the respondent in respect of the assessment years 1992-93 to 1994-95 as illegal, arbitrary and unenforceable. On behalf of the petitioner-firm it is state....

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....om June 27, 1992, the sales tax collected cannot be required to be paid by the petitioner. But, the eligibility itself is subject to the condition that any sales tax collected shall be paid to the Government. It has been decided by a Division Bench of this Court in Parvati Parameswara Cables v. Government of A.P. [1995] 99 STC 110; (1995) 1 ALT 727 that smallscale industries which are eligible fo....