Tvl.Sree Uma Parameswari v. The State Of Tamilnadu
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :: 03-11-2022
CORAM
THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN AND THE HONOURABLE MR.JUSTICE C.SARAVANAN WRIT PETITION No.33632 of 2005 Tvl.Sree Uma Parameswari Mills Limited ...
Petitioner -vs1.The State of Tamil Nadu, rep.by the Secretary, Dept. of Commercial Taxes and Religious Endowments, Fort St.George, Chennai-600 009.
2.The Secretary, Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore - 18.
3.The Commercial Tax Officer, Arisipalayam Assessment Circle, Salem - 636 004.
...
Respondents Writ Petition has been filed under Article 226 of the Constitution of India, praying for issuance of a writ of certiorari, to call for the records of the second respondent in CTA.307/02, dated 29.07.2005, and quash the same.
2/4 For Petitioner : Mr.S.Rajesh For respondents : Mr.V.Prashanth Kiran, Govt.Advocate.
ORDER
Both the learned counsel for the petitioner and the respondents submit that the issue involved in this Writ Petition is now squarely covered against the petitioner in terms of the decision of this Court in State of Tamil Nadu v. National Time Co., (2011) 39 VST 247 (Mad). Both the learned counsel also submit that the said decision was also followed by this Court in W.P.No.41089 of 2006 by its order, dated 28.09.2022, in the case of Tvl. The Dharmapuri District Co-operative Sugar Mills Limited v. State of Tamil Nadu.
2. In view of the above, we dismiss this Writ Petition, filed by the petitioner. No costs. Consequently, the connected W.P.M.P.No.36583 of 2005 also stands dismissed.
Index : Yes/No (S.V.N.,J.) (C.S.N.,J.) Internet : Yes/No 03-11-2022 Speaking / Non-speaking Order dixit
3/4 To 1.The State of Tamil Nadu, rep.by the Secretary, Dept. of Commercial Taxes and Religious Endowments, Fort St.George, Chennai-600 009.
2.The Secretary, Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore - 18.
3.The Commercial Tax Officer, Arisipalayam Assessment Circle, Salem - 636 004.
4/4 S.VAIDYANATHAN,J.
AND C.SARAVANAN,J.
dixit 03-11-2022