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1996 (8) TMI 453 - SC - VAT and Sales TaxWhether the very resort to article 226 for issuance of mandamus or any other writ, order or direction-was misconceived? Held that:- Appeal dismissed. So far as the High Court's direction to deduct at the rate of one per cent is concerned, it may be a case of stating the obvious, as contended by the appellants. But it must also be realised that more than that could not have been legitimately granted in a writ petition. It must also be noticed that the declaration granted is effective only for a limited period, i.e., March 31, 1995. It does not apply to payments made on or after April 1, 1995. What does it mean in the facts and circumstances of the case, we do not know. Whatever it means, it cannot certainly be construed as a direction to the appellants to pay over the said sum of ₹ 82,24,969 to the respondent as claimed by it or as upholding the basis of the respondent's claim put forward in the writ petition.
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