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2009 (7) TMI 751 - SC - VAT and Sales TaxWhether the entrepreneurs had fulfilled the conditions laid down in the said G.O.s or not? Held that:- Appeal dismissed. Although the word "modification" may not be held to be expressly repealing the earlier notifications, indisputably, the State intended to depart from the conditions laid down in the earlier G.Os. If the condition of local sale, thus, had not been incorporated in the G.Os., we are of the opinion that no case has been made out for incorporating the same by reference or otherwise. Furthermore, even in equity, the State cannot be permitted to alter its stand as pursuant to or in furtherance of the representation made by it the entrepreneurs had not collected tax from its consumers to which they were otherwise entitled to. Mr. Venkatanarayanan also is not correct in contending that in a situation of this nature, the High Court should not have entertained the writ applications directly from the orders of assessment.As the Tribunal had already expressed its views in the matter, it has rightly been contended that appeal to the appellate authority as also the Tribunal would have been an idle formality.
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