Seven Seas Petroleum Pvt. Ltd. v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.01.2024

CORAM

THE HONOURABLE MR. JUSTICE R. MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ and W.P.M.P.No.19507 of 2004 Seven Seas Petroleum (P) Limited, 2-B, Apex Plaza, No.3, Numgambakkam High Road, Chennai - 600 034.

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Petitioner Vs.

1.THE COMMERCIAL TAX OFFICER, VALLUVARKOTTAM ASSESSMENT CIRCLE, 621, ANNA SALAI, CHENNAI-6.

2.THE TAMIL NADU SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, REPRESENTED BY THE SECRETARY, CITY CIVIL COURT BUILDING, CHENNAI-600 104.

3.THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, TRIVANDRUM, KERALA.

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4.THE STATE OF KARNATAKA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, BANGALORE - 560 001.

5.THE STATE OF TAMIL NADU REPRESENTED BY THE SECRETARY TO GOVERNMENT DEPARTMENT OF COMMERCIAL TAXES AND RELIGIOUS ENDOWMENTS, FORT ST.GEORGE, CHENNAI-600 009.

6.UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI.

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Respondents Prayer in W.P.No.16508 of 2004:

Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records on the file of the second respondent herein in T.A.No.1041/99 dated 16.04.2004 and quash the same confirming the proceedings of the first respondent herein in CST.637483/94-95 dated 27.02.1998 insofar as it relates to a turnover of Rs.1,45,33,378/-. Prayer in W.P.No.16509 of 2004:

Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the State of Karnataka, fourth respondent herein, to transfer to the credit of the first respondent herein the taxes paid to the Deputy 2/6

Commissioner of Commercial Taxes (Assessment) VII, Bangalore, by the petitioner in the State of Karnataka under the Karnataka Sales Tax Act, 1957, on the sales effected by the branch of the petitioner to customers inside the State of Karnataka, which were assessed by the first respondent under the Central Sales Tax Act, 1956, in his proceedings in CST.637483/94-95 dated 27.02.1998 and which have been confirmed by the second respondent in T.A.No.1041/99 dated 16.04.2004. Prayer in W.P.No.16510 of 2004:

Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the State of Kerala, third respondent herein, to transfer to the credit of the first respondent herein the taxes paid to the Assistant Commissioner (Assessment), Special Circle, Mattancherry, Kerala, by the petitioner in the State of Kerala under the Kerala General Sales Tax Act, 1963, on the sales effected by the branch of the petitioner to customers inside the State of Kerala, which were assessed by the first respondent under the Central Sales Tax Act, 1956, in his proceedings in CST.637483/94-95 dated 27.02.1998 and which have been confirmed by the second respondent in T.A.No.1041/99 dated 16.04.2004.

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For Petitioner : Mr.N.Inbarajan For RR 1, 2 & 5 : Mr.M.Venkateswaran Special Government Pleader COMMON ORDER (Order of the Court was made by R. Mahadevan, J.) Based on the letter dated 19.01.2024 given to the Registry by the learned counsel for the petitioner, these writ petitions are listed today under the caption "for withdrawal".

2.

When the matters are called, the learned counsel appearing for the petitioner seeks permission of this court to withdraw these writ petitions and also made an endorsement in the court bundles to that effect. 3.

In view of the above, these writ petitions stand dismissed as withdrawn. No costs. Connected miscellaneous petition is closed. (R.M.D., J.) (M.S.Q., J.) 24.01.2024 Index : Yes / No Speaking Order : Yes / No nsd 4/6

To 1.THE COMMERCIAL TAX OFFICER, VALLUVARKOTTAM ASSESSMENT CIRCLE, 621, ANNA SALAI, CHENNAI-6.

2.THE SECRETARY, THE TAMIL NADU SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, CITY CIVIL COURT BUILDING, CHENNAI-600 104.

3.THE SECRETARY, THE STATE OF KERALA, DEPARTMENT OF REVENUE, TRIVANDRUM, KERALA.

4.THE SECRETARY, THE STATE OF KARNATAKA, DEPARTMENT OF REVENUE, BANGALORE - 560 001.

5.THE SECRETARY TO GOVERNMENT, THE STATE OF TAMIL NADU, DEPARTMENT OF COMMERCIAL TAXES AND RELIGIOUS ENDOWMENTS, FORT ST.GEORGE, CHENNAI-600 009.

6.THE SECRETARY, UNION OF INDIA REPRESENTED MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI.

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R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

nsd 24.01.2024 6/6