2006 (1) TMI 564

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....er 14, 2005 issued by the first respondent to the petitioner. 2.. The petitioner has stated that it is a partnership firm consisting of two partners, viz., Manoharan and Mangaiyarkarasi and Manoharan is also carrying on another partnership business with others in the name and style of M/s. C.M.R. Knitwear, Tirupur, which is also a registered dealer on the file of the first respondent and that par....

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....ice for the first respondent and by consent of counsel on both sides, the writ petition is taken up for disposal. Learned counsel for the petitioner has also made an endorsement that he is giving up the second respondent, which is a formal party. 4.. Heard both sides. Admittedly, the first respondent is taking proceedings for collection of arrears of sales tax from M/s. C.M.R. Knitwear and the pe....