1981 (11) TMI 170

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..... petitioners transported from the head office of the petitioners at Bangalore to their branch office at Tiruchi. According to the petitioner, its stocks are getting transferred in lorries from its Bangalore factory to its godown or branch depot at Tiruchi and such stock transfers cannot be classified as sales so as to attract the assessment provisions of the Tamil Nadu General Sales Tax Act, 1959, .....

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..... at a mere declaratory relief is not appropriate under article 226 of the Constitution of India. In the instant case, each transaction, which the petitioner claims as only stock transfer, has got to be scrutinised to find out as to whether the action of the respondents in respect of such transaction is tenable or not. The petitioner has not asked for relief in respect of any individual or specific .....

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..... I do not feel obliged to countenance such a prayer and issue a writ of mandamus as prayed for. However, it is needless to point out that if, in fact, the goods transported in lorries by the petitioner from its Bangalore factory to its other branch offices or godowns are only stock transfers and not sales, it will not be competent for the second respondent or any other authority to insist upon the .....

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