Madras High CourtWP/10793/2008disposed of

M/S.Alu Tech Fabricators v. The State Of Tamilnadu

2024-03-20Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s. Alu Tech Fabricators, D6, 1st Floor, Parson Complex, 600, Anna Salai, Chennai - 6 Represented by its Proprietrix, G.Subbulakshmy .. Petitioner

Versus

1. The State of Tamilnadu, Represented by its Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai - 9.

2. The Deputy Commercial Tax Officer, T. Nagar (East) Assessment Circle, Greenways Road, Chennai - 28.

.. Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Declaration to declare the amendment to Section 6 of the Tamilnadu Value Added Tax Act, 2006 inserting the expressions "other than the dealer who purchases goods from outside the state or imports goods from outside the country" introduced vide Act 21 of 2007 as ultra vires of Articles 14, 19(1)(g), 265, 301 to 304 of the Constitution of India. For Petitioner : Mr.S.Raveekumar 1/4

For Respondents : Mr.C.Harsha Raj, Additional Government Pleader (Taxes) Asst. by Mrs.K.Vasanthamala, Government Advocate (Taxes)

ORDER

(Order of the Court is made by the Hon'ble Chief Justice) Heard Mr.S.Raveekumar, learned Counsel for the petitioner; Mr.C.Harsha Raj, learned Additional Government Pleader (Taxes) assisted by Mrs.K.Vasanthamala, learned Government Advocate (Taxes).

2. Learned Counsel for the petitioner submits that the validity of Section 6 of the Tamil Nadu Value Added Tax Act, 2006 has been upheld by the Division Bench of this Court in the case of LG Electronics India Pvt. Ltd. Vs. The State of Tamil Nadu and Ors. reported in MANU/TN/4547/2022. The said Act is also not in force.

3. In the light of that, this Writ Petition stands dismissed. There shall be no order as to costs. Consequently, W.P.M.P.No.1 of 2008 is closed. (S.V.G., CJ.) (D.B.C., J.) 20.03.2024 2/4

Index : yes/no Speaking order/Non-speaking order : yes/no grs To

1. The Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai - 9.

2. The Deputy Commercial Tax Officer, T. Nagar (East) Assessment Circle, Greenways Road, Chennai - 28.

3/4

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

grs 20.03.2024 4/4