Madras High CourtWP/5481/2004disposed of

P. Kumaresan v. The Special Commissioner

2016-01-06Honourable Mr Justice R. Mahadevan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.01.2016

CORAM:

THE HONOURABLE MR. JUSTICE R. MAHADEVAN W.P.No.5481 of 2004

1. P.Kumerasan Prop Kumerasan Oil Stores

2. R.Jegadeesan Prop Vel Enterprises

3. K.Ramalingam Prop Libra Agencies ... Petitioners -Versus1. The Special Commissioner, Commissioner of Commercial Taxes Chepauk, Chennai -5.

2. The Deputy Commercial Tax Officer, Mettur Road Circle, Erode.

... Respondents Writ Petition filed under Article 226 of the Constitution of India for the relief of issuance of Writ of Mandamus, to forbear the first respondent and the second respondent from levying and collecting 1% resale tax under section 3H of the Tamil Nadu General Sales Tax Act on the total turnover of the petitioner.

For Petitioner : Mr.D.Peter Francis For Respondents : Mr.S.Manoharan Sundaran 1 & 2 Additional Government Pleader

O R D E R

This writ petition has been filed by the petitioners seeking a writ of mandamus, forbearing the respondents 1 and 2 from levying and collecting 1% resale tax under section 3H of the Tamil Nadu General Sales Tax Act on the total turnover of the petitioners.

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2. When the matter came up for hearing, it is reported by the learned counsel for the petitioners as well as the learned Additional Government Pleader appearing for the respondents that the issue involved herein is covered against the petitioner by the decision of the learned Single Judge of this Court in the case of Southern Petro Oils Private Limited v. Commercial Tax Officer, reported in 2010 (29) VST 403 (Mad).

3. Following the same, the writ petition is dismissed. No costs.

Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar rk To

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

2. The Deputy Commercial Tax Officer, Mettur Road Circle, Erode.

+1cc to the Special Government Pleader(T), S.R.No.1243 W.P.No.5481 of 2004 NM(CO) CA(25/02/2016) https://hcservices.ecourts.gov.in/hcservices/