M/S.Proline India Limited, v. The State Of Tamil Nadu,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s. Proline India Limited No.6, Sahas Buildings, 4th Floor No.414/2, Veerasavarkar Buildings Prabhavidevi, Mumbai - 25.

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Petitioner Vs.

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

2. The Commercial Tax Officer Annasalai III Assessment Circle Chennai - 600 006.

3. The Union of India Rep. by its Secretary Ministry of Finance, New Delhi.

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Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of declaration, to declare that the words namely "who does not have any branch transfer or consignment transfer during a year" in Notification issued by the first respondent under Section 8(5) of the Central Sales Tax Act, 1956 in G.O.Ms.No.273 CT&RE (Notification No.II(1)/CTRE/84(a-2)/96 dated 05.08.1996 as ultra vires to the Articles 14, 19(1)(g), 301 to 304 of the Constitution of India.

For the Petitioner : Mr.V.Sundareswaran For the Respondents : Mr.Harsha Raja for Ms.Vasathamala Government Pleader (Tax) for R1 & R2 No appearance for R3

ORDER

(Made by the Hon'ble Chief Justice) Learned counsel for the petitioner, on instructions, seeks leave to withdraw the present writ petition.

2. The writ petition, as such, stands dismissed as withdrawn. There shall be no order as to costs. Consequently, W.P.M.P.No.16676 of 2004 is closed.

(S.V.G., CJ.) (D.B.C., J.) 25.03.2024 Index :

Yes/No :

Yes/No drm To

1. The Secretary to the Government The State of Tamil Nadu Commercial Taxes Department Fort St. George, Chennai - 600 009.

2. The Commercial Tax Officer Annasalai III Assessment Circle Chennai - 600 006.

3. The Secretary The Union of India Ministry of Finance, New Delhi.

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

(drm) 25.03.2024