M/S. Junaid Constructions Llp v. State Of Tamil Nadu,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.10.2021 CORAM :

THE HON'BLE MR.SANJIB BANERJEE, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE P.D.AUDIKESAVALU WP NO.38890 OF 2015 M/s.Junaid Constructions LLP, rep. by its Partner - Khudratullah Mohamed Iqbal Ahmed, No.9, Puram Prakasam Road, Balaji Nagar, Royapettah, Chennai - 600 014.

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Petitioner Vs 1.

State of Tamil Nadu, rep. by its Secretary to Government, Department of Commercial Taxes & Religious Endowments, Fort St. George, Chennai - 600 009.

2.

The Assistant Commissioner (CT), Royapettah II Assessment Circle, Chennai.

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Respondents Prayer:

Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration to declare the amendment to Section 6 of the Tamilnadu Value Added Tax Act, 2006, inserting the expressions 'other than the dealer who purchases goods from outside the State or imports goods from outside the Country' introduced vide Act 21 of 2007 as ultra vires Articles 14, 19(1)(g), 265, 300A, 301 to 304 of the Constitution of India.

For the Petitioner : Ms.R.Hemalatha For the Respondents : Mr.P.Muthukumar State Government Pleader https://hcservices.ecourts.gov.in/hcservices/

ORDER

(Order of the Court was made by Hon'ble Chief Justice) Since the petitioner does not wish to pursue the petition, WP No.38890 of 2015 is dismissed as not pressed.

2. Interim orders, if any, stand vacated.

There will be no order as to costs.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar bbr To

1. The Secretary to Government, State of Tamil Nadu, Department of Commercial Taxes & Religious Endowments, Fort St. George, Chennai - 600 009.

2. The Assistant Commissioner (CT), Royapettah II Assessment Circle, Chennai.

+1cc to the Special Government Pleader(Taxes), S.R.No.51877 WP No.38890 of 2015 SSV(CO) PM/11/10/2021 https://hcservices.ecourts.gov.in/hcservices/