Caterpillar India Private Ltd. v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12.01.2024

CORAM

THE HON'BLE MR.JUSTICE S. VAIDYANATHAN AND THE HON'BLE MR.JUSTICE C. SARAVANAN Caterpillar India Private Ltd., rep.by its Director - S. Rengarajan, Power System Division, Mathagondapalli - 635 114.

Hosur.

..Petitioner Vs.

1.

The Assistant Commissioner (CT), Hosur (South) Circle, Hosur.

The State of Tamil Nadu rep. by its Secretary, Commercial Taxes & Registration (B1) Dept., Fort St. George, Chennai 600 009.

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3.

The Commissioner of Commercial Taxes, 'Ezhilagam', Chepauk, Chennai 600 005.

..Respondents Prayer:

Petition under Article 226 of the Constitution of India praying for issue of a Writ of Declaration to declare 10(11) of the Tamil Nadu Value Added Tax Rules, 2007 as ultra vires Section 22(3) of the Tamil Nadu Value Added Tax Act, 2006 besides also infringing Article 14 and violative of Articles 265 and 300A of the Constitution of India, 1950. For Petitioner ::

Mr.U. Sriram for Mr.N. Inbarajan For Respondents ::

Mr.Haja Naziruddin, Addl. Advocate General I assisted by Mr.M. Venkateswaran Special Govt. Pleader

O R D E R

(Made by S. Vaidyanathan,J.) Learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition and he has also made an endorsement to that effect.

In view of the permission sought and endorsement made, the 2\4

writ petition is dismissed as withdrawn. No costs. (S.V.N.J.) (C.S.N.J.) nv 12.01.2024 To 3/3 1.

The Assistant Commissioner (CT), Hosur (South) Circle, Hosur.

The Secretary, Commercial Taxes & Registration (B1) Dept., Fort St. George, Chennai 600 009.

S. VAIDYANATHAN,J.

AND C. SARAVANAN,J.

nv 3.

The Commissioner of Commercial Taxes, 'Ezhilagam', Chepauk, Chennai 600 005.

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