Madras High CourtWP/17176/2000disposed of

Coronation Litho Works v. 1. State Of T.N.

2017-07-06Honourable Mr Justice T. S. Sivagnanam4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.07.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.17176 of 2000 The Coronation Litho Works, 38&39, Thiruthangal Road, Sivkasi.

... Petitioner Vs.

1.State of Tamil Nadu, Rep. By the Secretary to Govt., Commercial Taxes and Religious Endowment, Fort St. George, Chennai.

2.Commercial Tax Officer-IV, Sivakasi.

... Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India praying to issue Writ of declaration to declare the levy of sales tax on printing materials as per the specification of the customers on job work basis as violative of Articles 265 366 (29A) and Entry List II of the Constitution of India. For Petitioner : Mr.P.Sivaraman For Respondents : Mr.K.Venkatesh, GA

ORDER

Heard Mr.P.Sivaraman, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondents.

2. The petitioner seeks to declare the levy of sales tax on printing materials as per the specification of the customers on job work basis as violative of Articles 265, 366 (29-A) and Entry List II of the Constitution of India.

3. The prayer sought for by the petitioner is no longer res-integra and it has been decided in several matters and in particular in the case of State of Tamil Nadu, rep. by the Deputy commissioner (CT), Tirunelveli Division, Tirunelveli, Vs. Tvl. Vibgyor Process (TCR No.687 of 2006, dated 05.11.2008), which was followed by the Hon'ble Division Bench of this Court in the case of State of Tamil Nadu, rep. by the Deputy commissioner (CT), Tirunelveli Division, Tirunelveli Vs. Tvl.Chandra Litho Press, Sivakasi.

4. In the light of the above, the order of assessment dated 14.03.2000 has to be necessarily set aside and accordingly, the same is set aside. Consequently, the writ petition is disposed of. No Costs. 06.07.2017 rkm Index: Yes Internet: Yes

To 1The Secretary to Govt., Commercial Taxes and Religious Endowment, Fort St. George, Chennai.

2.Commercial Tax Officer-IV, Sivakasi.

T.S.SIVAGNANAM, J.

Rkm W.P.No.17176 of 2000 06.07.2017