M/S. Ashahi India v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.12.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.30171 of 2008 and M.P.No.1 of 2008 M/s.Asahi India Safety Glass Limited, rep. by its Authorised Signatory, Mr.R.Kalaiselvan, 76 to 81, SIPCOT Industrial Park, Irungattukottai-602 105.

... Petitioner Vs.

The Deputy Commercial Tax Officer, Sriperumbudur Assessment Circle, Varadharajapuram-602 103.

... Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the respondent in TNGST/1661420/2004-05 and quash the impugned order dated 30.07.2008 as passed against the provisions of the Tamil Nadu Additional Sales Tax Act, 1970 and in view of G.O.Ms.16 CT&RE dated 12.01.1998 - Not.No.II(1)/ CTRE/15/98 - Gazette dated 04.02.1998 effective from 01.10.1998 to 30.09.2012 and G.O.Ms.No.381 dated 15.09.1997. For Petitioner :

Mr.P.Rajkumar For Respondents :

Mr.S.Kanmani Annamalai, Additional Government Pleader

O R D E R

Learned counsel on either side agreed that the issue involved in this writ petition is covered by the decision of the Hon'ble Division Bench of this Court in the case of HIS Automotives Limited v. The State of Tamil Nadu in Tax Case (Revision) No.92 of 2014 dated 16.09.2015.

2.Following the decision of the Hon'ble Division Bench of https://hcservices.ecourts.gov.in/hcservices/

this Court, this writ petition is allowed. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Deputy Registrar //True Copy// Sub Assistant Registrar abr To The Deputy Commercial Tax Officer, Sriperumbudur Assessment Circle, Varadharajapuram-602 103.

+1cc to Mr.P.Rajkumar, Advocate, S.R.No.88852 +1cc to the Government Pleader, S.R.No.89471 W.P.No.30171 of 2008 RRK(/01/2018) https://hcservices.ecourts.gov.in/hcservices/