TIRUPUR EXPORTERS ASSOCIATION Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), for the respondents.

(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 section40 (3) of the Tamil Nadu General Sales Tax Act or rule 35-A (1) (III) (A) of the Tamil Nadu General Sales Tax Rules.