2007 (10) TMI 600

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.... The judgment of the court was delivered by K. RAVIRAJA PANDIAN J.- The writ appeal is directed against the order of the learned single judge passed in W. P. No. 21201 of 1992 dated January 10, 2000 non-suiting the petitioner for the relief of certiorarified mandamus to call for the records on the file of the fourth respondent, the Deputy Commercial Tax Officer, Shencottah, Tirunelveli Distr....

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....he said order was canvassed before this court by filing the writ petition on the ground that the district industries centre has informed that the petitioner was entitled to collect tax in spite of the fact that they have obtained an order for waiver of sales tax under G.O. Ms. No. 500 dated May 14, 1990 and an eligibility certificate was issued by the district industries centre which was followed ....

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....mmissioner, there is a specific covenant forbearing the appellant from collecting tax. The collection has been made on the assumption that the petitioner is entitled to collect tax and need not pay the same to the Government. We heard the arguments of the learned counsel appearing on either side and perused the materials on record. We are not able to accept the contention of the learned coun....