M/S.Sarang Auto Parts Pvt. v. The State Of Tamil Nadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 28.02.2017

CORAM

THE Hon'ble Mr.JUSTICE K.KALYANASUNDARAM W.P.No.4795 of 2017 and WMP No.5030 of 2017 M/s. Sarang Auto Parts Pvt.Ltd., Rep. by its Director N.V.Suresh Old No.14, New No. 31, Sri Ram Colony, A Alwarpet, Chennai -600 004 ... PETITIONER Vs 1.The State of Tamil Nadu Rep. by its secretary Commercial Taxes Department Fort. St.George, Chennai 2.The Assistant Commissioner (CT) Alwarpet Assessment Circle Chennai-600028.

... RESPONDENTS Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorarified mandamus calling for records of the second respondent in TIN/33940761073/2014-2015 and quash the order dated 31.01.2017 passed therein and further direct the second respondent not to apply section 2(1) of Tamil Nadu Value Added Tax (Fifth Amendment) Act 2013 to the petitioner herein as much as the petitioner is a manufacturer of goods in state of Tamil Nadu. For Petitioner : M/S.N.V.Balaji For Respondent : Mr.A.Kanmani Annamalai AGP (Taxes)

O R D E R

The learned counsel for the petitinoer would submit that the issue raised in this Writ Petition is covered by a judgment of this Court dated 06.02.2017, passed in a batch of Writ Petitions bearing No.7969 of 2014, etc. in M/s.Everest Industries Limited, https://hcservices.ecourts.gov.in/hcservices/

rep. by its Senior Manager, Finance V. The State of Tamil Nadu, rep. by its Secretary, Commercial TAxes Department and another.

2. Accordingly, the Writ Petition is allowed and the impugned order is set aside, in terms of the judgment delivered in the aforementioned batch of Writ Petitions. No costs. Consequently, connected Miscellaneous Petition is closed. -s/dAssistant Registrar True Copy Sub-Assistant Registrar rgr To 1.The Secretary State of Tamil Nadu Commercial Taxes Department Fort. St.George, Chennai 2.The Assistant Commissioner (CT) Alwarpet Assessment Circle Chennai-600028.

+1 cc to Special Government Pleader(Taxes) sr 13082 +1 cc to M/s.N.V.Balaji Advocate sr 13176 W.P.No.4795 of 2017 nrII(co) aa10/03/2017 https://hcservices.ecourts.gov.in/hcservices/