1995 (9) TMI 365

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der (Taxes), for the respondents. 2.. The petitioner in this writ petition has sought for the issue of a writ of certiorari to quash condition No. 3 stipulated for direct export and export through merchant exporters and exporters which is not stipulated either under section 40(3) of the Tamil Nadu General Sales Tax Act or rule 35-A(1)(III)(A) of the Tamil Nadu General Sales Tax Rules. 3.. Mr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tter from the exporter specifying the name of the port of export, the name of the ship and its probable dates of arrival and departure from the port.........." 4.. On the basis of the rule extracted above, he submitted that the additional condition imposed in the circular dated February 17, 1995 that the petitioner should produce copy of the foreign buyer's purchase order is invalid and is also....