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2011 (12) TMI 478 - MADRAS HIGH COURTStock transfers - whether be treated as inter-State sales - refund of sales tax - Held that:- Writ petitions are thoroughly misconceived and blatant attempt to invite the jurisdiction of this Court, it lacks both in terms of territorial jurisdiction as well as presidential allocation of work. No worthwhile explanation was forthcoming in not availing the Appellate remedy even before the Tribunal. Even in two cases, the appeals have been withdrawn from the Tribunal without therebeing any justification. Having availed such a remedy before the Tribunal, the reasons for coming to this Court is also not satisfactorily explained. Hence, all the writ petitions stand dismissed with a cost of ₹ 50,000/(Rupees Fifty Thousand Only) payable to the Commercial Tax Department.
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