Golden Leathers, Tannery, v. The Principal Commissioner &
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.10.2017 CORAM :
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P No. 22617 of 2007 and M.P.No.2 of 2007 M/s.Golden Leathers Tannery, Rep by its Partner No.4/137, Salem Road Andiyur Post Tirupattur Taluk.
...
Petitioner Vs
1. The Principal Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai - 600 005.
2. The Deputy Commercial Tax Officer Tirupattur.
3. The State of Tamil Nadu Rep by its Secretary Commercial Taxes and Registration Department Fort St George, Chennai - 600 009.
... Respondents Prayer:Petition filed under Article 226 of the Constitution of India, for issuance of a Writs of Certiorari, calling for the records of the first respondent in Lr.No.K.Dis.Acts.Cell 189422/2000 (reiterating the earlier clarification in K.Dis.Act.Cell-VI/72319/97 dated 03.10.1997 quash the impugned proceedings dated 01.02.2001 being inconsistent with the provisions of the Tamil Nadu General Sales Tax Act, 1959 and the decision of the Apex Court.
For Petitioner : Mr.P.Govardhanan for Mr.V.Sundareswaran For Respondents : Mr.K.Venkatesh Government Advocate [Taxes]
O R D E R
Heard Mr.P.Govardhanan, learned counsel for the petitioner, Mr.K.Venkatesh, learned Government Advocate [Taxes] appearing for the respondents.
2.The petitioner has filed this writ petition challenging the proceedings of the Principal Commissioner and Commissioner of Commercial Taxes dated 01.02.2001 addressed to "All India Skin Hides Tanners and Merchants Association". The impugned communication is in the form of a clarification stating that form XVII cannot be issued for the purpose of Chemicals etc for the conversion of semi-finished leather into finished leather.
3.This issue is no longer res integral and it has been settled by the Hon'ble Division Bench in the case of Golden Leather by the Secretary TNSTAT and others reported in (2010) 35 VAT 216 (Madras).
4.In the said decision the Hon'ble Division Bench took note of the impugned communication in paragraph no.7 of its judgment and after examining the details about the manufacturing activities done by the petitioner, held that the usage of chemicals etc is an activity which amounts to a manufacturing activities.
5.For the above reasons the writ petition is allowed and the impugned order is quashed. No costs. Consequently, connected miscellaneous petition is closed.
sd/- Assistant Registrar /True Copy/ Sub Assistant Registrar maya/sk To
1. The Principal Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai - 600 005.
2. The Deputy Commercial Tax Officer Tirupattur.
3. The Secretary to Government Commercial Taxes and Registration Department Fort St George, Chennai - 600 009.
skv (co) EGR 13/11/2017 W.P No.22617 of 2007