M/S Kma Finished Leather Pvt v. The Tamilnadu Sales Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 12.02.2024

CORAM

THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ M/s.KMA Finished Leather Pvt. Ltd.

No.124, Old Mahabalipuram Road Kandanchavadi Chennai 600 096 .. Petitioner Vs.

1.The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Rep. by its Secretary City Civil Court Buildings Chennai 600 104 2.The Appellate Assistant Commissioner (CT)-V Kancheepuram 3.The Commercial Tax Officer Thiruvanmiyur Assessment Circle Chennai .. Respondents Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for the records of the 1st respondent in its proceedings in T.A.No.503/99 and quash the order dated 04.01.2008 insofar as it sustains the levy of tax on sale of advance licences in the light of the judgment of the constitution bench of the Supreme Court in the case of Sunrise Associates reported in 145 STC 576. 1/4

For Petitioner : Mr.P.V.Sudakar for M/s.K.J.Chandran & R.L.Ramani For R2 and R3 : Mr.V.Prashanth Kiran Government Advocate

ORDER

(Order of the court was made by R. MAHADEVAN, J.) Based on the letter dated 08.02.2024 filed by the learned counsel for the petitioner before the Registry, this writ petition has been listed today under the caption "for withdrawal".

2. When this matter is taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw this writ petition, as the petitioner is inclined to file an application for Samadhan Scheme under the provisions of The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023. He has also made an endorsement in the case bundle, to that effect.

3. In view of the above submission and the endorsement made by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn. No costs.

[R.M.D, J.] [M.S.Q, J.] 2/4

gya 12.02.2024 To 1.The Secretary Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) City Civil Court Buildings Chennai 600 104 2.The Appellate Assistant Commissioner (CT)-V Kancheepuram 3.The Commercial Tax Officer Thiruvanmiyur Assessment Circle Chennai 3/4

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

gya 12.02.2024 4/4