Madras High CourtWP/12688/2017dismissed

M/S.Vedagiri Hi-Tech Spinning v. The Authority For

2018-07-02Honourable Mr Justice T. S. Sivagnanam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02.07.2018

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.Nos.12688 to 12692 of 2017 & W.M.P.Nos. 13511 to 13515 of 2017 M/s.Vedagiri Hi-Tech Spinning Mills Pvt. Ltd Rep. By its Director-P. Suresh No.39-H/ 4-1, Kothukaran Kadu Komarapalayam-638 183 District .. Petitioner in all WPs v.

1 The Authority for Clarification and Advance Rules Rep. By its Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai-600 005.

2 The Assistant Commissioner(CT)(FAC) Sankari, Salam District .. Respondent in all WPs W.P.No.12688/2009 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, forbearing the 2nd respondent from in any way proceeding further in pursuance of the Notice issued in TIN No.33283225818/2011-2012, dated 30.3.2017 in so far as it proposed to levy Tax @ 5% on VSF Hank Yarn alone is concerned.

W.P.No.12689/2009 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, forbearing the 2nd respondent from in any way proceeding further in pursuance of the Notice issued in TIN No.33283225818/2012-2013, dated 30.3.2017 in so far as it proposed to levy Tax @ 5% on VSF Hank Yarn alone is concerned.

W.P.No.12690/2009 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, forbearing the 2nd respondent from in any way proceeding further in pursuance of the Notice issued in TIN No.33283225818/2013-2014, dated 30.3.2017 in so far as it proposed to levy Tax @ 5% on VSF Hank Yarn alone is concerned.

W.P.No.12691/2009 & W.P. 12692/2009 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, forbearing the 2nd respondent from in any way proceeding further in pursuance of the Notice issued in TIN No.33283225818/2014-2015,TIN.No.

33283225818/2015-2016 respectively dated 30.3.2017 in so far as it proposed to levy Tax @ 5% on VSF Hank Yarn alone is concerned. For Petitioner : Mr.S.Rajasekar For Respondent : Ms.G.Dhanamadhri Government Advocate COMMON ORDER Heard Mr.S.Rajasekar, learned counsel appearing for the petitioner and Ms.G.Dhanamadhri learned Government Advocate, appearing for the respondents.

2. Learned counsel appearing for the petitioner fairly submitted that the issue involved in these writ petitions is squarely covered by the decision in Aakavi Spinning Mills Pvt. Ltd. v. Authority for Clarification and Advance Ruling, Chennai and another [2018(52) GSTR 80(Mad)] .

3. Following the above order, the writ petitions are dismissed. No costs. Consequently connected miscellaneous petitions are closed.

s/d- Assistant Registrar(CS-V) True Copy Sub-Assistant Registrar Rj To 1 The Commissioner of Commercial Taxes Authority for Clarification and Advance Rules Ezhilagam, Chepauk Chennai-600 005.

2 The Assistant Commissioner(CT)(FAC) Sankari, Salam District

+1 CC to M/s.R. Hemalatha, Advocate sr 42925. +1 CC to Spl. Govt. Pleader sr 42844.

W.P.Nos.12688 to 12692 of 2017 & W.M.P.Nos. 13511 to 13515 of 2017 SR(CO) SP(12/07/2018)