9911796707
TMI Blog1995 (9) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. 2.. The petitioner in this writ petition has sought for the issue of a writ of certiorari to quash condition No. 3 stipulated for direct export and export through merchant exporters and exporters which is not stipulated either under section 40(3) of the Tamil Nadu General Sales Tax Act or rule 35-A(1)(III)(A) of the Tamil Nadu General Sales Tax Rules. 3.. Mr. Ramani, the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of export, the name of the ship and its probable dates of arrival and departure from the port.........." 4.. On the basis of the rule extracted above, he submitted that the additional condition imposed in the circular dated February 17, 1995 that the petitioner should produce copy of the foreign buyer's purchase order is invalid and is also without authority of law, and it is beyond what is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey will deal with the case according to the Rule itself.
6.. In this views, I proceed to pass the following Order:
In view of what is stated above, it is made clear that the petitioner shall go by the Rule and the authorities also will go according to the Rule without looking into the contents of the circular. The writ petition is ordered accordingly.
Writ petition ordered accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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