2007 (3) TMI 705

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..... of ball bearings to their customers mostly against form XVII declarations, which are covered under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959. Up to the assessment year 1995-96, the ball bearings have been classified as a separate commodity under the First Schedule to the Act liable to be taxed under section 3(2) of the TNGST Act. Government of Tamil Nadu pleased to insert section .....

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..... n of the traders, the petitioner has no cause of action to canvass the correctness before this court. Even in this writ petition it is made clear that as against the statutory provisions, any circular issued by any of the authorities will not have any overriding effect. The assessment has to be made in accordance with the statutory provisions only. Even in the absence of such circular, the asse .....

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..... cers will not give the expected purpose or result. Therefore, as the petitioner-association is having no cause of action to come to this court and individual assessees were directed to approach the authorities and the same thing would be applicable to the present case also, the writ petition has to be dismissed. Accordingly, the writ petition is dismissed. However, there is no order as to costs .....

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