GUPTA ENTERPRISES Vs. COMMERCIAL TAX OFFICER,MUNNAR

JUDGEMENT

(1.) These appeals arise out a common judgment rendered in three writ petitions, O.P.No.14989/2001, W.P.(C).No.6210/2005 & W.P. (C).No.31709/2005. Hence, we dispose of these appeals by this common judgment.

(2.) The arguments were advanced with reference to the facts stated in W.A.No.2253/2006 arising out of the judgment in W.P.(C).No.6210/2005. Hence, we refer to the facts as extracted therefrom.

(3.) The appellant filed W.P.(C). No.6210/2005 inter alia contending that he is an exporter of sandalwood and on receipt of prior orders and satisfying the same, he attended the auction held by the respondents. The sale was eventually confirmed in his favour. He was called upon to pay the entire sales tax along with the balance amount. He replied that the transaction is exempted under Section 5(3) of the Central Sales Tax and sought for release of the goods against his furnishing bank guarantee. The authorities refused to release the goods. But the respondents insisted on payment of tax before the goods are released. Placing reliance on the decision of the Madras High Court in W.A.Nos.94 to 96/2000 it was contended that the demand is against the dictum laid down in the said decision and being aggrieved by the insistence of the Sales Tax Authorities, writ petition was filed for the following reliefs: