The Assistant Commissioner v. Estee Auto Pressings Pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.09.2022 CORAM :

THE HONOURABLE MR. JUSTICE S.VAIDYANATHAN AND THE HONOURABLE MR. JUSTICE C.SARAVANAN and CMP.No.4258 of 2018 The Assistant Commissioner (CT), Hosur North, Hosur.

... Appellant

Versus

M/s. Estee Auto Pressings Pvt.Ltd., Rep. By Manager (Accounts) 54, SIPCTOT, Phase I, Hosur, Krishnagiri District.

... Respondent Appeals preferred under Clause 15 of Letters Patent against the order passed by the learned single Judge made in W.P.No.1268 of 2017 dated 06.02.2017.

For Appellant :

Mr.V.Haribabu, Additional Govt.Pleader For Respondent :

Mr.K.Prahalad Bhat Government Advocate Page 1/3

J U D G M E N T

The issue involved in this writ appeal is squarely covered by a common judgement passed by the Division Bench of this Court in W.A.No.1260/2017 etc. batch dated 31.03.2022 in the case of State of Tamilnadu vs. Everest Industries Limited, which is in favour of the respondent herein. Following the said decision, we also passed a similar order in W.A.No.812 of 2019, dated 08.09.2022, granting liberty to the Commercial Tax Department to work out the remedy before the Hon'ble Supreme Court.

2. In view of the above, we are inclined to dismiss this writ appeal. Accordingly, the Writ Appeal is dismissed in terms of the order dated 31.03.2022 passed in W.A.No.1260/2017 etc. batch. No costs. Consequently, connected miscellaneous petition is closed. (S.V.N., J.) (C.S.N., J.) 30.09.2022 Internet : Yes Index : Yes / No vsi Page 2/3

S.VAIDYANATHAN,J.

AND C.SARAVANAN,J.

vsi 30.09.2022 Page 3/3