(Writ petition filed under Article 226 of the Constitution of India for the issue of writ of certiorarifed mandamus to call for the records of the fourth respondent in O.P. No.2130 of 1998 and to quash the order therein dated 15.12.1998 and further direct the respondents not to treat the transactions between the petitioner's association and it's members liable to tax under the provision of the Tamil Nadu General Sales Tax Act, 1959.)

R. Jayasimha Babu, J.

The petitioner had imported wattle extract in bulk and after collecting the value thereof from such of it's members who had desired the import to be made, made over to them the wattle extract in the quantity desired by the member. The orders on the foreign buyer was placed by the petitioner, and all documentation concerning the import were in the name of the petitioner. The payment to the foreign supplier was made by the petitioner. The delivery made by it to it' s members was made after collecting from them the consideration. The petitioner contends that the allotment and delivery so made by it to it's participating members for consideration does not result in a taxable sale.

2. Petitioner had contended before the Tribu