2007 (3) TMI 705

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....IAN J.-According to the petitioner-association, the members of the association have effected sales of ball bearings to their customers mostly against form XVII declarations, which are covered under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959. Up to the assessment year 1995-96, the ball bearings have been classified as a separate commodity under the First Schedule to the Act liable t....

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....ght to be canvassed before this court by an association. Here again, except being an association of the traders, the petitioner has no cause of action to canvass the correctness before this court. Even in this writ petition it is made clear that as against the statutory provisions, any circular issued by any of the authorities will not have any overriding effect. The assessment has to be mad....