Madras High CourtWP/32332/2016allowed

M/S.Rashi Steels, v. The State Of Tamil Nadu,

2017-02-13Honourable Mr Justice Rajiv Shakdher2 pages

In the High Court of Judicature at Madras Dated: 13.02.2017 Coram The Honourable Mr.JUSTICE RAJIV SHAKDHER Writ Petition No.32332 of 2016 and WMP 28046 of 2016 1 M/s.Rashi Steels Rep. by its Proptx. Usha Changaiwala 158-C C.Rajarathinam Street Kattur Coimbatore-9.

.... Petitioner Vs 1 The State of Tamil Nadu Rep. by the Secretary to Government Commercial Taxes and Registration Department Fort St. George Chennai-9.

2 The Commercial Tax Officer Dr.Nanjappa Road Circle Commercial Taxes Buildings Coimbatore-18.

.... Respondents PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus calling for the records of the second respondent in his proceedings in TIN No.33902141890/ 2013-2014 dated 29.08.2016 and quash the same as illegal and direct the second respondent not to apply the proviso to Section 19(2)(v) of the Tamil Nadu Value Added Tax Act to the petitioner herein in as much as the petitioner is a manufacturer of goods in the State of Tamil Nadu. For Petitioner : Mr.S.Ramanathan For Respondents: Mr.K.Venkatesh, G.A.

O R D E R

1. Learned counsel for the parties have agreed that the issue raised in the captioned Writ Petition is covered by a judgment of this Court dated 06.02.2017, passed in a batch of Writ Petitions, the lead Writ Petition being:W.P.No.7969 of 2014, titled: M/s.Everest Industries Limited, rep. by its Senior Manager, Finance V. The State of Tamil Nadu, rep. by its Secretary, Commercial TAxes Department and another.

2. Accordingly, the Writ Petition is allowed and the https://hcservices.ecourts.gov.in/hcservices/

impugned order is set aside, in terms of the judgment delivered in the aforementioned batch of Writ Petitions.

3. Resultantly, the connected Miscellaneous Petition is closed. However, there shall be no order as to costs. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar sl To 1 The State of Tamil Nadu Rep. by the Secretary to Government Commercial Taxes and Registration Department Fort St. George Chennai-9.

2 The Commercial Tax Officer Dr.Nanjappa Road Circle Commercial Taxes Buildings Coimbatore-18.

+1cc to Mr.Ramanathan, Advocate, S.R.No.9095 +1cc to the Government Pleader, S.R.No.9597 PPA(CO) RS(08/03/2017) Writ Petition No.32332 of 2016 and WMP 28046 of 2016 https://hcservices.ecourts.gov.in/hcservices/