Madras High CourtWP/35534/2016allowed

M/S.Hindustan Cans Ltd 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.35534 of 2016 and WMP 30547 of 2016 1 M/s.Hindustan Cans Ltd Rep by its Director No.32 Kilmanam Medu Vellavedu Post Thirumazhisai-600 124 .... Petitioner Vs 1 The State of Tamil Nadu Rep by its Secretary Commercial Taxes Department Fort St. George Chennai 2 The Assistant Commissioner(CT) Tiruvallur Assessment Circle Tiruvallur .... 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/33851669770 /2013-14 quash the notice dt. 14.09.2016 issued therein and further direct the second respondent not to apply Sec.2(1) of the Tamil Nadu Value Added Tax (Fifth Amendment) Act 2013 to the petitioner herein in as much as the petitioner is a manufacturer of goods in the State of Tamil Nadu.

For Petitioner : Mr.P.V.Sudakar For Respondents : Mr.K.Venkatesh, G.A.

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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. https://hcservices.ecourts.gov.in/hcservices/

2. Accordingly, the Writ Petition is allowed and the 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. s/d- Assistant Registrar(CS-V) //True Copy// Sub-Assistant Registrar To 1 The Secretary to Government The State of Tamil Nadu Commercial Taxes Department Fort St. George Chennai 2 The Assistant Commissioner(CT) Tiruvallur Assessment Circle Tiruvallur +1 CC to Mr. P.V. Sudakar, Advocate sr 9775 +1 CC to The Spl. Govt. Pleader sr 9599 Writ Petition No.35534 of 2016 and WMP 30547 of 2016 RJ(CO) sp/24/2 https://hcservices.ecourts.gov.in/hcservices/