Anderson Greenwood Crosby Sanmar Limited, v. Special Commissioner Of

2025:MHC:1610

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.07.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR W.P.Nos. 30133 & 30134 of 2008 Anderson Greenwood Crosby Sanmar Limited, Rep. by its Authorized Signatory, V.Subramanian Mr.R.Natarajan No.9, Cathedral Road, Chennai - 600 086.

(Cause-title amended vide order dt 09.7.25 made in W.M.P.No. 8260 of 2022 in W.P.No. 30133 of 2008) .. Petitioner in W.P.No. 30133/08 Xomox Sanmar Ltd., Rep. by its Authorized Signatory, R.Natarajan, No.9, Cathedral Road, Chennai - 86.

. Petitioner in W.P.No. 30134/08 vs 1.The Special Commissioner of Commercial Taxes, Ezhilagam, Chennai.

2.The Assistant Commissioner (CT), Thiruvanmiyur Assessment Circle, Chennai.

3.The Assistant Commissioner (CT), Mylapore Assessment Circle, Chennai.

.. Respondents in both petitions 1/4

Prayer in W.P.No. 30133 of 2008: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring Circular No. VAT Cell 46796/2007 (VCC No.1411) dt 20.11.2007 issued by the 1st respondent to be ultra vires provisions the Tamil Nadu Value Added Tax Act, 2006 and Articles 14, 19(1)(g) and 301-305 of the Constitution of India.

Prayer in W.P.No. 30134 of 2008: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring Letter No. VAT Cell 46796/2007 (VCC No.1411) dt 20.11.2007 issued by the 1st respondent to be ultra vires provisions the Tamil Nadu Value Added Tax Act, 2006 and Articles 14, 19(1)(g) and 301-305 of the Constitution of India.

For Petitioners :

Mr.N.Murali (in both petitions) For Respondents :

Ms.Amirtha Dinakaran Government Advocate (in both petitions) COMMON ORDER (Made by Dr. ANITA SUMANTH.,J) Mr.N.Murali, learned counsel for the petitioners, makes an endorsement to the effect that the petitioners do not pursue these Writ Petitions, recording which, these Writ Petitions are dismissed as withdrawn. No costs.

[A.S.M., J] [N.S., J] 09.07.2025 Index:Yes/No Speaking Order sl Note: Registry is directed to carry out necessary amendments in the cause title.

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To 1.The Special Commissioner of Commercial Taxes, Ezhilagam, Chennai.

2.The Assistant Commissioner (CT), Thiruvanmiyur Assessment Circle, Chennai.

3.The Assistant Commissioner (CT), Mylapore Assessment Circle, Chennai.

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DR. ANITA SUMANTH, J.

and N.SENTHILKUMAR, J.

sl .

W.P.Nos. 30133 & 30134 of 2008 09.07.2025 4/4