2001 (9) TMI 1104

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..... desh General Sales Tax Act, 1957 (hereinafter referred to as "the Act") and carries on business in groundnuts. In this writ petition, the petitioner has assailed the validity of the circular dated November 18, 1995 issued by the Deputy Commissioner of Commercial Taxes, Chittoor Division, Chittoor, third respondent herein. 2.. The impugned circular, dated November 18, 1995 reads"COMMERCIAL TAXES .....

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..... e traders or millers or ryots relating by this division or other division. If tax is collected from the dealers of the other circles or divisions, the advice of collection shall be sent to the area concerned immediately. I am to further impress upon you that the revenue position of the division is precarious and every possible effort shall be made to boost up the revenue position of the divisi .....

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..... APGST Act or the Rules framed thereunder or otherwise. It is trite to state that when a statutory authority acts in performance of its duties, functions and powers, any action taken by it must be traceable to an authority granted by the statute and if such action cannot be traced to an authority granted by the statute, such action would be deemed as ultra vires of the statute. The learned Special .....

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