M/S.Aster Tele Services v. Th State Of Tamil Nadu
2024:MHC:3086
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.08.2024 CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN M.P.Nos.1 & 1 of 2009 M/s.Aster Tele Services Private Limited Rep. By its Manager - Taxation, 5/53-2, First Floor, Taluk Office Road, Hosur - 635 109 .. Petitioner in both WPs vs 1.The State of Tamil Nadu Rep. By its Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George, Chennai - 600 009.
2.The Assistant Commissioner(Commercial Taxes) Hosur South, Hosur.
.. Respondents in both WPs Prayer in W.P.No.4399 of 2009 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records relating to the petitioner in the files of the 2nd respondent and quash the impugned order No. Tin No. 33933362958/2006-07 dated February 27,2009 demanding Value Added Tax of Rs.18,84,622/- relating to the petitioner's assessment year 2006 - 2007 by placing reliance on the amendment made to Section 6 of the Tamil Nadu Value Added Tax Act, 2006 by inserting the expression 'other than the dealer who purchases goods from outside the state or imports goods from outside the country' introduced vide Act 21 of 2007. 1/4
Prayer in W.P.No.4400 of 2009 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records relating to the petitioner in the files of the 2nd respondent and quash the impugned order No. Tin No. 33933362958/2007-08 dated February 27,2009 demanding Value Added Tax of Rs.34,36,029/- relating to the petitioner's assessment year 2007 - 2008 by placing reliance on the amendment made to Section 6 of the Tamil Nadu Value Added Tax Act, 2006 by inserting the expression 'other than the dealer who purchases goods from outside the state or imports goods from outside the country' introduced vide Act 21 of 2007. For Petitioner :
Mr.Joseph Prabakar (in both WPs) For Respondents :
Mr.V.Prashanth Kiran Government Advocate (in both WPs) COMMON ORDER The issue arise in these writ petitions, both learned counsel accede, is covered by a decision of this Court in M/s.LG Electronics India Private Limited v The State of Tamil Nadu, Rep. By its Chief Secretary to Government of Tamil Nadu, Secretariat, Chennai and others [W.P.No.29096 of 2007 etc batch dated 31.03.2022 : 2022-VIL367-MAD], where the challenge to the provisions of Section 6 of the Tamil Nadu Value Added Tax Act, 2006 were repelled with a caveat that such amendment, dated 08.06.2007, would apply only prospectively. 2.
With this, W.P.No.4399 of 2009 has to be allowed as it relates to an assessment for the period 2006-07 and W.P.No.4400 of 2/4
2009 relating to a challenge for the period 2007-08 is dismissed. 3.
In fine, W.P.No. 4399 of 2009 is allowed and W.P.No.4400 of 2009 is dismissed. No Costs. Connected miscellaneous petitions are closed.
[A.S.M., J] [G.A.M., J] 06.08.2024 Index:Yes/No ssm To 1.The Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George, Chennai - 600 009.
2.The Assistant Commissioner(Commercial Taxes) Hosur South, Hosur.
3/4
DR. ANITA SUMANTH,J.
and G. ARUL MURUGAN.,J ssm 06.08.2024 4/4