M/S.Saravana Electronic Goods v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.02.2015

CORAM

THE HON'BLE MR.JUSTICE R.SUDHAKAR AND THE HON'BLE MR.JUSTICE R.KARUPPIAH Writ Petition No.3973 of 2015 & M.P.No.1 of 2015 M/s.Saravana Electronic Goods and Appliances, rep. By its Proprietrix S.SasirekhaMathavi Complex, No.67-A, East Main Road, Mettur, Mettur dam, Salem District - 636 401.

.. Petitioner Vs.

1. The State of Tamil Nadu rep. by the Secretary Commercial Taxes and Registration Department Fort St. George, Chennai - 9.

2. The Assistant Commissioner (CT), Omalur, Salem District.

.. Respondents PRAYER: Petition under Article 226 of the Constitution of India for issuance of a writ of Declaration, declaring that Sections 19(1), 19 (10)(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 are inconsistent with the charging Section 3 and the general scheme of annual assessment under Sections 20, 21 and 22 of the Tamil Nadu Value Added Tax Act, 2006, and further void as being arbitrary and irrational, infringing the rights of the petitioners under Articles 14 and 19(1)(g) and the resultant proposal to reverse the input tax credit invoking Section 19(11) of the Tamil Nadu Value Added Tax Act as violative of Articles 265 and 300A of the Constitution of India. For Petitioner :

Ms.R.Hemalatha For Respondents:

Mr.Kanmani Annamalai Government Advocate https://hcservices.ecourts.gov.in/hcservices/

O R D E R

(Made by R.SUDHAKAR,J.) This Writ Petition is filed for issuance of a writ of Declaration, declaring that Sections 19(1), 19(10)(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2006 are inconsistent with the charging Section 3 and the general scheme of annual assessment under Sections 20, 21 and 22 of the Tamil Nadu Value Added Tax Act, 2007, and further void as being arbitrary and irrational, infringing the rights of the petitioner under Articles 14 and 19(1)(g) and the resultant proposal to reverse the input tax credit invoking Section 19(11) of the Tamil Nadu Value Added Tax Act as violative of Articles 265 and 300A of the Constitution of India.

2. The provisions challenged in this writ petition were tested before this Court in a batch of writ petitions and have already been upheld in a decision in USA Agencies v. The Commercial Tax Officer, 2013 (5) CTC 63. Following the said decision, the present writ petition stands dismissed. No costs. Consequently, M.P.No.1 of 2015 is closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar sl To

1. The Secretary State of Tamil Nadu Commercial Taxes and Registration Department Fort St. George, Chennai - 9.

2. The Assistant Commissioner (CT), Omalur, Salem District.

+ 1 cc to M/s. R. Hemalatha, Advocate Sr.8316 + 1 cc to Special Government Pleader SR.8747 Writ Petition No.3973 of 2015 & M.P.No.1 of 2015 BUR(CO) Eu 24.02.15 https://hcservices.ecourts.gov.in/hcservices/