M/S.Universal Knit Creation v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.09.2019

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.21183 of 2014 and M.P. No.1 of 2014 M/s.Universal knit Creation, Represented by its Partner, V.Marimuthu

...Petitioner

(Cause Title amended as per order dated 27.10.2014 in W.P.No.21182 & 21183/2014) Vs 1.The Assistant Commissioner (CT), Tirupur ((North) Assessment Circle, Tirupur.

2.The Commercial Tax Officer, Special Circle-I, Tirupur.

3.The Principal Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600005. ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Mandamus, directing the first respondent to forbear from requiring the petitioners to pay tax on the estimated invisible loss of input yarn used in the manufacture of knitted garments in the State of Tamil Nadu and exported during the period 01.01.2007 to 31.03.2014. For Petitioner : Mr.R.Senniappan For Respondents : Mr.M.Hariharan, Government Advocate

O R D E R

The prayer sought in the present matter is for a Mandamus forbearing the respondents to require the petitioner to pay tax on the estimated invisible loss of input yarn used in the manufacture of knitted garments in the state of Tamil Nadu and exported during the period 01.01.2007 to 31.03.2014. https://hcservices.ecourts.gov.in/hcservices/

2. A Mandamus of this nature cannot be granted for the mere asking, as the application of the provisions of the Tamil Nadu Value Added Tax Act, 2006, would depend on the facts and circumstances of each case and period of assessment.

3. This writ petition is thus dismissed in limine. If at all, the petitioner ought to have been challenged involving the issue of invisible loss orders of assessment, if any passed, by way of statutory appeal. This not having been done, nothing further remains to be said in this matter. Connected Miscellaneous Petition is closed. No costs.

-s/d- Assistant Registrar(CCC) True Copy Sub-Assistant Registrar rkp To 1.The Assistant Commissioner (CT), Tirupur ((North) Assessment Circle, Tirupur.

2.The Commercial Tax Officer, Special Circle-I, Tirupur.

3.The Principal Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

+1 CC to Spl. Govt. Pleader (T) sr 82024.

W.P.No.21183 of 2014 and M.P. No.1 of 2014 NR(CO) SP(26/11/2019) https://hcservices.ecourts.gov.in/hcservices/