THE SOUTH INDIA HOSIERY MANUFACTURERS ASSOCIATION, REP. BY ITS PRESIDENT P. KANDASAMY, COIMBATORE Vs. THE STATE OF TAMIL NADU REP. BY THE SECRETARY, TO GOVT., COMMERCIAL TAXES AND RELIGIOUS ENDOWMENTS DEPT., CHENNAI,

JUDGEMENT

(1.) Petitioner praying to issue a writ of declaration that the words 'who does not have any branch transfer or consignment transfer during a year' in part 2 of notification G.O.Ms.No.273, dated 5.8.1996 published in the T.N. Govt. Gazette, dated 5.8.1996 as being discriminatory, violative of the right to carry on business and trade and impossible of compliance of Articles 14, 19(1)(g) and 265 of the Constitution of India in so far as the petitioners are concerned, has filed this writ petition.

(2.) In the affidavit filed in support of the writ petition, the writ petitioner would submit that it is an association of members who are assessed on the files of the third and 4th respondents, that the members of the petitioner association numbering 1200 are dealing hosiery goods, that they manufacture hosiery goods at Tiruppur and sell to registered dealers within and outside the state of Tamil Nadu, that the hosiery goods within the State of Tamil Nadu are taxable as under: -

(3.) The petitioner would also submit that the hosiery goods in the course of inter -State trade or commerce are liable to sales tax at 1% as per notification in G.O.Ms.No.273 dated 5th August 1996 which is extracted as under: -