2005 (1) TMI 397

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..... , Advocates, with him), for the petitioners.   --------------------------------------------------   ORDER   Heard Mr. Gopal Subramanium, learned Senior Counsel, at great length. 2.. These special leave petitions are against the judgment of the High Court of Madras dated 16th September, 2004 See page 221 supra. wherein the High Court has dismissed the writ petition filed by the .....

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..... accordance with the provisions of this Act and the Rules made thereunder: Provided that nothing in this sub-section shall apply to the collection of an amount by a registered dealer, towards the amount of tax already suffered under this Act, in respect of goods, the sale or purchase price of which is controlled by any law in force." 4.. The wording of the section is very clear. The term "collec .....

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..... but the amount paid by the assessee to its seller towards the tax liability of the seller. Further recovery, recoupment or collection from their buyers is what is prevented by section 22. In our view, the High Court is absolutely right in the reasoning given in the impugned judgment. The law laid down in the Metal Sales Corporation's case See [1983] 52 STC 392 (Mad.). is not good law and stands ov .....

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