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2007 (10) TMI 600

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..... ted against the order of the learned single judge passed in W. P. No. 21201 of 1992 dated January 10, 2000 non-suiting the petitioner for the relief of certiorarified mandamus to call for the records on the file of the fourth respondent, the Deputy Commercial Tax Officer, Shencottah, Tirunelveli District in Rc. No. 865896/91-92/92-93 dated November 12, 1992, quash the same as illegal and direct th .....

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..... istrict industries centre has informed that the petitioner was entitled to collect tax in spite of the fact that they have obtained an order for waiver of sales tax under G.O. Ms. No. 500 dated May 14, 1990 and an eligibility certificate was issued by the district industries centre which was followed by an agreement entered into by the appellant with the territorial Assistant Commissioner, Commerc .....

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..... ion has been made on the assumption that the petitioner is entitled to collect tax and need not pay the same to the Government. We heard the arguments of the learned counsel appearing on either side and perused the materials on record. We are not able to accept the contention of the learned counsel for the appellant. None of the aforesaid proceedings or the Government order or the eligibilit .....

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