1981 (11) TMI 170 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the writ petition seeking a writ of mandamus to prevent the detention of goods or demand for advance sales tax on stock transfers from Bangalore to Tiruchi branch office. The court stated that an omnibus declaratory relief is not appropriate under Article 226 of the Constitution of India and specific relief for individual transactions was not sought by the petitioner. The court dismissed the petition but noted that if the transfers are indeed stock transfers and not sales, authorities cannot insist on tax payment.