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2014 (3) TMI 780 - MADRAS HIGH COURTExemption of tax for inter-state sale – No proof of inter-state sale – Whether second writ petition for the same relief maintainable - Held that:- The petitioner is not entitled for the exemption from the Sales Tax pursuant to the exemption certificate issued by the CTO on the earlier occasion for Overseas Sale - No document has been produced by the assessee to comply with the statutory formalities that the turnover has been fulfilled the ingredients of interstate sale - Since Assessee is liable to pay the sales tax since he has sold sandalwoods within the State - Even though on the earliest occasion, the 1st respondent have released the amount to the petitioner, it will not mean that the 2nd respondent cannot retain the present impugned Demand Draft since already the writ petition filed by the petitioner for the same relief for the same turnover, it has been dismissed for the same reason - similar writ petition has been filed in W.P.No.579 of 2004 for the same relief and the same was dismissed by this Court by order dated 21.1.2004 –The Assessee also closed down his business - Since the petitioner has not filed any writ appeal as against the said order, it has become final - Thus, second writ Petition for the same relief is not maintainable in law - Writ Petition dismissed – Decided against assessee.
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