2008 (5) TMI 626

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..... iously the rate of tax was 41 per cent. Subsequently, it became 50 per cent. State Beverage Corporation Limited used to purchase Indian-made foreign liquor from manufacturers. It thereupon used to sell the same to, amongst others, the petitioner. For the purchase made by it, it was required to pay tax at the rate of 41 per cent of the value of the goods purchased by it to the manufacturers. While .....

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..... tion precedent for issuance of form D-III to the petitioner in respect of the sale effected by it to the petitioner on and from November 15, 2006. It is the contention of the State Beverage Corporation Limited that it has paid the differential amount of tax to the Sales Tax Department. The liability, if any, of the State Beverage Corporation Limited on account of sales tax was to the manufacturer .....

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..... e to compel the person entitled to such form to accede to what the person obliged to supply such form is contending. We, therefore, allow the writ petition by directing the State Beverage Corporation Limited to furnish to the petitioner form D-III in relation to the sales effected by it to the petitioner on and from November 15, 2006 without insisting on payment of the differential tax, as mentio .....

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