1995 (9) TMI 365

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..... ue of a writ of certiorari to quash condition No. 3 stipulated for direct export and export through merchant exporters and exporters which is not stipulated either under section 40(3) of the Tamil Nadu General Sales Tax Act or rule 35-A(1)(III)(A) of the Tamil Nadu General Sales Tax Rules. 3.. Mr. Ramani, the learned counsel for the petitioner, drew my attention to rule 35-A of the said Rules. R .....

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..... f arrival and departure from the port.........." 4.. On the basis of the rule extracted above, he submitted that the additional condition imposed in the circular dated February 17, 1995 that the petitioner should produce copy of the foreign buyer's purchase order is invalid and is also without authority of law, and it is beyond what is expected under the rule extracted above. 5.. The learned A .....

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