Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 721 - HC - VAT and Sales TaxWrit of mandamus, directing the second respondent to determine quantity of diesel to the petitioner's diesel bunk on par with the third respondent's diesel bunk at Mallipattinam and Akkaraipettai, respectively, as per G.O. Ms. No. 170 Commercial Taxes (B2) dated October 29, 2004. Held that:- In the present case, the petitioners are authorised dealers and are covered by the G.O. and therefore, they are not outsiders to the Government orders. If this fact is accepted, then, between three categories mentioned in the G.O., there cannot be any differentiation unless it is authorised by law. The authority, to regulate the supply of diesel which is sales tax exempted in favour of fishermen, has a role to ensure that such commodity reaches the fishermen through all the three agencies specified in the G.O. subject to proper supervision and regulation to ensure that there is no misuse or abuse. The apex court's decision relates to a claim by a private dealers as against the Government authorised dealers. In the facts of the present case, there is no claim by any outsiders or by any person who is not authorised by the authority. The claim in the writ petitions is by the authorised private diesel outlets who are duly authorised by the competent authority, namely, Director of Fisheries. Therefore, a right flows out the G.O. Ms. Nos. 170 and 130 in favour of the petitioners. The authority cannot discriminate between one category or the other in the absence of a specific provision in the G.O. or any other law. The executive cannot impose a restriction not contemplated in the Government order. In view of the above, if the petitioners in all these cases satisfy the authority the requirement for supply of sales tax exempt diesel and if they make an indent for supply of sales tax exempt diesel to eligible fishermen, the authorities are bound to verify the claim and supply the same without discrimination subject to the limit specified in the G.O
|