Eta Star Appliances Pvt. v. Commissioner Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18/7/2017 C O R A M The Honourable Mr.Justice S.Manikumar a n d The Honourable Mrs.Justice V.Bhavani Subbaroyan Writ Petition No.8448 of 2014 ETA Star Appliances Private Limited rep. by its Additional General Manager (Commercial) Mr.B.T.Prabahar ETA Star House New No.71, Old No.63, III Floor Sterling Road Nungambakkam Chennai 600 034.

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Petitioner Vs

1. The Commercial Tax Officer (Addl) Anna Salai - III Assessment Circle Commercial Taxes Annexe Buildings 4th Floor, No.1 Greams Road Chennai 600 006.

2. The Secretary to the Government Commercial Taxes & Registration Department State Government of Tamil Nadu Fort St. George Chennai 600 009.

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Respondents Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of declaration to declare Clauses (a) to (c) of Section 70 (2) of the Tamil Nadu VAT Act, 2006, is beyond the legislative competence of the State under Entry 54 of List II to the Seventh Schedule to the Constitution of India and the State is not competent to legislate in respect of transactions falling in the Union list vide entry 92-A & 92-B in VII Schedule read with explanation (a) and (b) to Article 269 (1) and therefore, unenforceable. For petitioner ...

Mr.Joseph Prabakar For respondent ...

Mr.Kanmani Annamalai Additional Government Pleader (Taxes).

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O R D E R

(Order of the Court was made by S.Manikumar,J) Mr.Joseph Prabakar, learned counsel for the petitioner seeks permission of this Court, to withdraw the writ petition. He has also made an endorsement to that effect.

2. Placing on record the above, this writ petition is dismissed as withdrawn. No costs. Consequently, the connected Miscellaneous Petition is closed.

Sd/- Asst.Registrar (CS IV ) /true copy/ Sub Asst. Registrar To

1. The Commercial Tax Officer (Addl) Anna Salai - III Assessment Circle Commercial Taxes Annexe Buildings 4th Floor, No.1 Greams Road Chennai 600 006.

2. The Secretary to the Government Commercial Taxes & Registration Department State Government of Tamil Nadu Fort St. George Chennai 600 009.

Writ Petition No.8448 of 2014 ss(4/8/2017) https://hcservices.ecourts.gov.in/hcservices/