D. Murugesan v. The Special Commissioner &

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.09.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.3129 of 2007 and M.P.No.1 of 2007 D.Murugesan, Prop.of Bagyalakshmi Traders, No.3, Old Hospital Road, Mailanchavadi, Trichy-8.

.. Petitioner Vs 1.The Special Commissioner & Commissioner of Commercial Taxes, Chepauk, Chennai-5.

2.The Commercial Tax Officer, Office of the Commercial Tax, Mailam II Assessment Circle, Trichy.

.. Respondents Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus forbearing the first and second respondents from levying and collecting 1% resale tax under Section 3-H of the Tamil Nadu General Sales Tax Act on the total turnover of the petitioner.

For Petitioner : Mr.D.Peter Francis For Respondents : Mr.K.Venkatesh, Government Advocate

ORDER

The learned counsel on either side have submitted that the issue involved in this writ petition is covered by the decision of this Court in W.A.Nos.781 to 786 and 903 to 905 of 2010 dated 25.02.2013. Following the same, the writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is closed.

Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar KM https://hcservices.ecourts.gov.in/hcservices/

To 1.The Special Commissioner & Commissioner of Commercial Taxes, Chepauk, Chennai-5.

2.The Commercial Tax Officer, Office of the Commercial Taxes, Mailam II Assessment Circle, Trichy.

+1 cc to M/s.Special Govt Pleader Taxes sr66732 W.P.No.3129 of 2007 and M.P.No.1 of 2007 sv(co) aa17/11/2017 https://hcservices.ecourts.gov.in/hcservices/