2002 (11) TMI 761

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....tion is whether the taxing authority can claim payment of advance tax as a condition precedent for issuance of way bill. 2.. Mr. S. Roy, learned advocate appearing for the petitioner, submits that the appropriate authority were issuing way bills but every time they demanded payment of advance tax and in support of such contention he has drawn our attention to the challans by which such deposits o....