TMI Blog2019 (5) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... for grant of reliefs as prayed for. Prima facie it would appear that the action taken by the Indian Oil flows from historical background, mentioned in the impugned communication and noted above. Further, essentially, the relationship between the dealers and Indian Oil Corporation is one of contractual nature. It may be that Indian Oil being a State within the meaning of Article 12 of the Constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebruary 2019 is produced at Annexure B . In such communication, the Indian Oil Corporation has conveyed to the petrol pump dealers that there are instances in the past when some of the dealers had defaulted in remitting tax collections to the Government, resulting in the Union Territory of Dadra, Nagar Havbeli not issuing C form. In the result, the Indian Oil Corporation was held liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld. The petitioner relies upon interim orders passed by Madras High Court staying such policy of Indian Oil Corporation in support of interim prayers. 3] This petition is taken out by urgent circulation. The respondents have appeared on advance notice. They would require time for filing reply. Without gathering full facts and response from the respondents, we do not find this fit case fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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