2005 (10) TMI 623

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....T & Sales Tax<br>Hon&#39;ble Mr. Justice B. Sudershan Reddy And Hon&#39;ble Mr. Justice S. Ananda Reddy ORAL ORDER: PER SRI BRSR, J. 1. The petitioner invokes the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India with a prayer to issue a writ of Mandamus declaring the impugned action of the 1st respondent - South Central Railways in recovering the sal....

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....ner to the 1st respondent and therefore the question of deducting any further amounts from out of the bills payable to the petitioner towards the sales tax does not arise. The 2nd respondent has no authority in law to make any such deductions from out of the running bills that are payable to the petitioner. 3. The case of the Railways is that the Railways are obliged to pay to the seller only a....

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....s submitted that neither the petitioner is liable to pay any sales tax on the value of the free supplied items nor the Railways are required to reimburse the same to the petitioner. 5. It is submitted that the petitioner paid the sales tax and the same has been received by the 1st respondent on their own accord and therefore ultimately the railways cannot be made liable to pay the sales tax whi....