M/S. Hansa Vision Pvt. Ltd., v. The Government Of Tamil Nadu,

2025:MHC:1834 2025:MHC:1834 W.P.No.572 of 2012

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.07.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR W.P.No. 572 of 2012 and M.P.No. 1 of 2012 M/s. Hansa Vision Pvt Ltd., No.621, Anna Salai, Sire Mansion 3rd Floor, Chennai - 600 006.

.. Petitioner vs 1.The Government of Tamil Nadu Rep. by its Secretary to Government, Commercial Tax Department, Fort St.George, Chennai - 600 009.

2.The Assistant Commissioner (CT), Nungambakkam Assessment Circle, No.88, Taluk Office Building, Spur Tank Road, Chetpet, Chennai - 600 031.

3.The Joint Commissioner (CT), Chennai Central Division, Chenna.

.. Respondents DR. ANITA SUMANTH, J.

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W.P.No.572 of 2012 and N.SENTHILKUMAR, J.

Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration or any other appropriate writ as the Hon'ble Court may deem fit to declare Entry 46 of Part B of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 insofar as it provides for levy of sales tax on intangibles as ultra vires Entry 54 of List II of the Seventh Schedule, Article 14, Article 19(1)(g) and Article 246 of the Constitution of India.

For Petitioner :

Mrs.Radhika Chandrasekhar For Respondents :

Mr.C.Harsha Raj Special Government Pleader

ORDER

(Made by Dr. ANITA SUMANTH.,J) Mrs.Radhika Chandrasekhar, learned counsel on record, makes an endorsement to the effect that the petitioner does not pursue this writ petition, recording which, this writ petition is dismissed as withdrawn. No costs. Connected miscellaneous petition is closed. [A.S.M., J] [N.S., J] 30.07.2025 Index:Yes/No ssm W.P.No.572 of 2012 2/2 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis