Madras High CourtWP/2654/2009disposed of

M/S. Nagarjuna Constructions v. The State Of Tamil Nadu

2024-04-03Honourable The Chief Justice,Honourable Mr Justice J.Sathya Narayana Prasad4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.04.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD M/s. Nagarjuna Constructions Company Limited Rep. by P.Narasimhan No.2, Second Street, Balaji Avenue T.Nagar, Chennai 17.

Petitioner Vs.

1. The State of Tamil Nadu Rep. by its Secretary to Government Commercial Taxes Department Fort St. George Chennai 9.

2. The Assistant Commissioner (CT) T.Nagar (North) Assessment Circle Greenways Road Chennai 28.

Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration to declare the amendment to Section 6 of the Tamil Nadu Value Added Tax Act, 2006, inserting the expressions "other that 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 Articles 14, 19(1)(g), 265, 301 to 304 of the Constitution of India.

For the Petitioner : Ms.Rukmani Venugopalan For Mr.S.Raveekumar For the Respondents : Mr.Venkatesaran.M Special Government Pleader (T)

ORDER

(Made by the Hon'ble Chief Justice) We have heard Ms.Rukmani Venugopalan, learned counsel for the petitioner and Mr.Venkateswaran, learned Special Government Pleader (Tax) for the respondents.

2. It is fairly accepted by learned counsel for the petitioner that the provision assailed in the present writ petition has been upheld by the Coordinate Bench of this Court in the case of LG Electronics India Pvt. Ltd. v. The State of Tamil Nadu [W.P.No.29096 of 2007 etc. batch dated 31.03.2022].

3. In the light of the above, the issue is no longer res integra.

Accordingly, the writ petition is disposed of. There shall be no order as to costs.

(S.V.G., CJ.) (J.S.N.P., J.) 03.04.2024 Index :

Yes/No :

Yes/No kpl To

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

2. The Assistant Commissioner (CT) T.Nagar (North) Assessment Circle Greenways Road Chennai 28.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J (kpl) 03.04.2024