Sri Haritha Industries, v. The State Of Tamilnadu,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.03.2024 CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY Sri Haritha Industries Rep. by its Proprietrix Laxmi Ravi No.20/4, Puthu Thottam 2nd Street Sanganoor Main Road Coimbatore District.
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Petitioner Vs.
1. The State of Tamil Nadu Rep. by Secretary to Government Commercial Tax & Religious Endowment Fort St. George Chennai 600 009.
2. The Commercial Tax Officer Office of the Commercial Tax Officer Thudiyalur Circle Coimbatore District.
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Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration to declare that the levy of entry tax on
Stainless Steel Rods (S.S.Rods) as described in the II Schedule to Tamil Nadu General Sales Tax Act and Section 14(IV) of the Central Sales Tax Act, purchased by the petitioner from outside the State of Tamil Nadu is illegal and violative of Constitution of India. For the Petitioner : No appearance For the Respondents : Mr.C.Harsha Raj Additional Government Pleader Assisted by Mrs.K.Vasanthamala Government Advocate (Taxes)
ORDER
(Made by the Hon'ble Chief Justice) On 06.03.2023, none appeared for the petitioner. We had passed the following order:
"It is submitted that the Division Bench of this Court, in the case of V.Krishnamurthy v. State of Tamil Nadu and Ors. [(2019) 69 GSTR 326] has already decided the issue.
As none appears for the petitioner, place these matters on 22.03.2024."
2. Today also, none appears for the petitioner. The writ petition is dismissed. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 22.03.2024 Index :
Yes/No :
Yes/No kpl To
1. The Secretary to Government Commercial Tax & Religious Endowment Fort St. George Chennai 600 009.
2. The Commercial Tax Officer Office of the Commercial Tax Officer Thudiyalur Circle Coimbatore District.
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J (kpl) 22.03.2024