M/S. A One Hardware Stores, v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.09.2024

CORAM

THE HONOURABLE MR.JUSTICE M.SUNDAR THE HONOURABLE MR.JUSTICE R.SAKTHIVEL M.P.Nos.1, 1, 1 and 1 of 2012 in M/s.A One Hardware Stores Rep. by its Proprietrix Ms.P.M.Raviyathul Bazariya No.5B/1, Sidco Main Road Kannadasan Nagar, Kodungaiyur Chennai-600 118.

.. Petitioner in all WPs Vs.

1. The Commercial Tax Officer (FAC) Manali Assessment Circle 1st Floor, Kuralagam Annexure Building Chennai-600 108.

2. The Commercial Tax Officer Group V, Enforcement (Central) PAPJM Buildings, Greams Road Chennai-600 006.

.. Respondents in all WPs Writ petitions filed under Article 226 of the Constitution of India praying to issue a writ of Certiorarified Mandamus, to call for the 1/6

records of the first respondent in TIN:33571082686/2006-07, TIN:33571082686/2007-08, TIN:33571082686/2008-09 TIN:33571082686/2009-10 and quash the impugned revised order dated 21.02.2012 and further direct the first respondent not to assess, levy or collect value added tax at more than 4% on the sale of "Centrifugal / mono bloc" pump sets for water handling at the hands of the petitioner other than under Entry 26(a) / Part B of the First Schedule under the Tamil Nadu Value Added Tax Act, 2006 as being classified, accepted and assessed at the hands of similarly placed dealers inside the State of Tamil Nadu.

For Petitioner in all WPs :

No representation For Respondents in all WPs :

Mr.V.Prashanth Kiran Government Advocate ***** C O M M O N O R D E R (Order of the Court was made by M.Sundar, J.) Captioned 'Writ Petitions' {hereinafter 'WPs' for the sake of bevity} are listed under the cause list caption 'FOR WITHDRAWAL' at 2/6

the instance of learned counsel for writ petitioner as learned counsel for writ petitioner has circulated a letter dated 27.08.2024 together with enclosure and a scanned reproduction of the same is as follows: 3/6

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2. In the light of the narrative thus far, captioned WPs are disposed of as closed / withdrawn. Though obvious, we make it clear that we have not expressed any view or opinion on the merits of the matter. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.

(M.S.,J.) (R.S.V.,J.) 03.09.2024 Index:Yes/No Speaking order / Non-speaking order mk To

1. The Commercial Tax Officer (FAC) Manali Assessment Circle 1st Floor, Kuralagam Annexure Building Chennai-600 108.

2. The Commercial Tax Officer Group V, Enforcement (Central) PAPJM Buildings, Greams Road Chennai-600 006.

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M.SUNDAR.J., R.SAKTHIVEL, J., mk 03.09.2024 6/6