2016 (4) TMI 784

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 8 of the Central Sales Tax Act, 1956 and Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. 2. Mrs. Lata Desai, appearing on behalf of the petitioners, would submit that a writ petition under Article 226 of the Constitution of India, seeking the above relief, is maintainable even against the respondent No.5, which is a Public Limited Company, incorporated and registered under the Indian Companies Act, 1956, as that company has failed to perform a statutory obligation and duty. The respondent No.5 are purchasers. On 30.4. 2008, they placed an order with the petitioners for certain goods. According to the petitioners, on receipt of this purchase order dated 30-4-2008 and relying upon its Clauses, supply of goods c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... we should entertain a request and of this nature after more than seven years of the date of issuance of the purchase order and nearly five years from the date the supply was completed. The writ petitioners entered into a commercial transaction with the respondent No.5. If the commercial terms were adhered to and that resulted in a tax liability, the petitioners could have very well recovered the differential amount by bringing a civil suit. To get over that defect and lacuna by some correspondence and oral request, the writ petition is filed, and that too belatedly. 7. Assuming that such a writ petition was entertained by the High Court of Andhra Pradesh and the Gauhati High Court, that was in the peculiar facts. In the case before the ....