- (1.) Heard Mr. Gopal Subramanium, learned Senior Counsel, at great length.
(2.) These special leave petitions are against the Judgement of the High Court of Madras dated 16.09.2004 wherein the High Court has dismissed the writ petition filed by the appellant refusing to follow another Judgement of the High Court in the case of Metal Sales Corpn. V/s. Jt. CTO and preferring to follow a Judgement of the same High Court in the case of Swastik Household and Industrial Products V/s. State of T.N.
(3.) The question involved is whether Sec. 22 of the T.N. General Sales Tax Act bars the appellant from collecting in any manner amounts paid by them to the seller by way of tax. The relevant portion of Sec. 22 reads as follows: "22. Collection of tax by dealer.-(1) No person who is not a registered dealer shall collect any amount by way of tax or purporting to be by way of tax under this Act; and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the rules made thereunder: Provided that nothing in this sub-section shall apply to the collection of an amount by a registered dealer, towards the amount of tax already suffered under this Act in respect of goods, the sale or purchase price of which is controlled by any law in force.";