Tvl Kousic Co., v. The State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24.01.2019
CORAM
THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.1137 of 2019 and W.M.P.Nos.1288, 1291 & 1294 of 2019 TVl.Kousics Co., Represented by its Managing Partner K.G.Mohan Raj ..Petitioner vs.
1.
The State of Tamil Nadu Represented by the Secretary to Government Commercial Taxes Department Fort St.George, Chennai-600 001.
2.
The Principal Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-600 005.
3.
The Assistant Commissioner (ST) (FAC) Erode (Rural) Assessment Circle Brough Road, Erode-1.
4.
The Joint Commissioner (ST) Territorial, Commercial Taxes Buildings Salem-7.
5.
The Deputy Commissioner (ST) Commercial Taxes Building Brough Road, Erode-1.
.... Respondents Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the 2nd respondent in the impugned letter No.CC4/678/2012 dated 31.05.2018 and connected notice of the 5th respondent in Ref.No.2137/2018/A1 dated 05.12.2018 and quash the same and further direct the 2nd to 5th respondents herein to issue "C" declaration forms under the Central Sales Tax Act, 1956 for the purchases of High Speed Diesel Oil effected from the supplier in other State.
For Petitioner : Mr.R.Senniappan For Respondents : Mr.M.Hariharan Additional Government Pleader (Tax)
O R D E R
Mr.M.Hariharan, learned Additional Government Pleader (Tax) takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.
2. The petitioner is aggrieved against the proceedings of the second respondent dated 31.05.2018 and connected notice of the 5th respondent dated 05.12.2018 and consequently, seeking a direction to the respondents 2 to 5 to issue "C" declaration forms under the Central Sales Tax Act, 1956 to the petitioner for their purchases of High Speed Diesel Oil effected from the supplier in other State.
3. Challenging the very same impugned proceedings, several other writ petitions were filed before this Court and the same was disposed of by a common order dated 26.10.2018 in W.P.Nos.19458 to 19460 of 2018 etc. batch, by setting aside the above said proceedings.
4. Accordingly, this writ petition is also allowed and the impugned proceedings are set aside.
Consequently, the respondents are directed to permit this petitioner to download 'C' form, as has been done in the past for the purpose of purchasing petroleum products against the issuance of 'C' declaration forms. No costs.
Consequently, connected miscellaneous petitions are closed.
sd/- Assistant Registrar True Copy Sub-Assistant Registrar mk To 1.The Secretary to Government The State of Tamil Nadu Commercial Taxes Department Fort St.George, Chennai-600 001.
2.
The Principal Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-600 005.
3.
The Assistant Commissioner (ST) (FAC) Erode (Rural) Assessment Circle Brough Road, Erode-1.
4.
The Joint Commissioner (ST) Territorial, Commercial Taxes Buildings Salem-7.
5.
The Deputy Commissioner (ST) Commercial Taxes Building Brough Road, Erode-1.
+1 cc to Mr.R.Senniappan, Advocate, SR NO.5396 W.P.No.1137 of 2019 KJI(co) ssm(25/01/2019)