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TMI Blog1972 (8) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... t petitions raise a common question of law. They can be, therefore, disposed of by a common order. In order to appreciate the point raised, it is perhaps enough to refer to the facts as they appear in W.P. No. 514 of 1972. In that case, a writ of mandamus or any other appropriate writ is sought directing the respondents to refund the tax collected by them as sales tax on the petitioner's turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner was advised that this is the view which the assessing authorities as well as the Tribunal have been taking and, therefore, it might pay the tax accordingly. The petitioner, therefore, depending upon this advice paid the tax. It has now, however, turned out that in a decision of this court in Govindaswamy Binding Works v. State of A. P.[1972] 29 S.T.C. 219. , a Bench of this Court to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no valid reason to take a different view. No provision of law or authority was brought to our notice which would persuade us to take a different view. We are also not aware of any such provision or authority. That decision therefore would continue to occupy the field. According to that decision, sales tax could not have been collected on the turnover of exercise books, account books, etc. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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