M/S. S.L. Leathers (Pvt) Ltd., v. The Appellate Deputy
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.10.2017 CORAM :
THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM W.P.NO. 20293 OF 2009 AND M.P.NO.1 OF 2009 M/s.S.L.Leathers (Pvt) Ltd., represented by its Managing Director R.Ashokan, .. Petitioner Vs
1. The Appellate Deputy Commissioner (CT) III, Chennai, 1st Floor, Kuralagam Annexe, Chennai-108.
2. The Assistant Commissioner (CT), Vepery Assessment Circle, 3, Ritherdon Avenue, Chennai - 7.
.. Respondents Prayer:
Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari to call for the records from the first respondent in proceedings, dated 22.09.2009, in A.P.No.56/2009 and to quash the same, insofar as levy of higher rate of tax on the purchase of chemicals is concerned. For Petitioner : Mr.S.Ramanathan For Respondents : Mr.S.Kanmani Annamalai Additional Government Pleader (T)
O R D E R
Heard Mr.S.Ramanathan, the learned counsel appearing for the petitioner and Mr.S. Kanmani Annamalai, the learned Additional Government Pleader for the respondents. 2.
The learned counsels appearing for the petitioner as well as the respondent submits that the issue involved in this https://hcservices.ecourts.gov.in/hcservices/
Writ Petition is squarely covered by the decision of the Hon'ble Division Bench of this Court, in the case of Golden Leathers vs. Secretary, Tamil Nadu Sales Tax Appellate Tribunal, Chennai & Ors, reported in [2010] 35 VST 216 (Madras)]. 3.
Thus, following the same, the Writ Petition is allowed and the impugned order is quashed. No costs. Consequently, connected miscellaneous petition is closed.
Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar msm/sd To
1. The Appellate Deputy Commissioner (CT) III, Chennai, 1st Floor, Kuralagam Annexe, Chennai-108.
2. The Assistant Commissioner (CT), Vepery Assessment Circle, 3, Ritherdon Avenue, Chennai - 7.
+1cc to Mr.S.Ramanathan, Advocate, S.R.No.76664 +1cc to the Government Pleader, S.R.No.77085 W.P.No.20293 of 2009 CS/27/12/17 https://hcservices.ecourts.gov.in/hcservices/