M/S.Gtp Granites Ltd v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.03.2020

CORAM

THE HONOURABLE MR.JUSTICE R.MAHADEVAN W.P.No.26093 of 2007 MP.Nos.1 & 2 of 2007 M/s.GTP Granites Ltd., Rep. by its Director J.Jayasingh ... Petitioner Vs.

1. The State of Tamil Nadu Rep. by its Secretary to Government Department of Commercial Taxes & Religious Endowment Fort St.George Chennai - 600 009.

2. The Commercial Tax Officer, Swarnapuri Assessment Circle, Salem - 636 004.

... Respondents Prayer:

Petition filed under Article 226 of the Constitution of India to issue a Writ of Declaration declaring Section 3(3) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 in respect of Voltas Fortlift truck purchased by the petitioner from outside the State in so far as the petitioner is concerned.

For Petitioner : Mr.K.R.Krishnan For Respondents : Mr.A.N.R.Prathap Government Advocate (Taxes)

O R D E R

The learned counsel appearing for the petitioner submits that the relief sought for in this writ petition has become infructuous and hence the writ petition may be dismissed as infructuous.

2.Recording the submission made by the learned counsel appearing for the petitioner, this writ petition is dismissed as https://hcservices.ecourts.gov.in/hcservices/

infructuous. No costs. Consequently, connected miscellaneous petitions, if any, are closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar pri To

1. The Secretary to Government Department of Commercial Taxes & Religious Endowment Fort St.George Chennai - 600 009.

2. The Commercial Tax Officer, Swarnapuri Assessment Circle, Salem - 636 004.

+1cc to Special Government Pleader(Taxes),Sr.No.20378 W.P.No.26093 of 2007 RR(CO) GS(31/07/2020) https://hcservices.ecourts.gov.in/hcservices/