Tvl.The North Arcot District v. The Appellate Assistant

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:06.09.2016 Coram The Hon'ble Mr. Justice T.S. SIVAGNANAM W.P. No.23016 of 2004 & W.M.P.No.27839 2004 Tvl. The North Arcot District Co.Op. Printing Works Ltd., rep. By its Secretary .. Petitioner Vs 1.The Appellate Assistant Commissioner (CT) C.T.Buildings, Fort Round 2.The Deputy Commercial Tax Officer Vellore (South) Assessment Circle C.T.Buildings, Fort Round, .. Respondents Prayer :-Petition filed under Article 226 of the Constitution of India praying to issue Writ of certiorari to call for the records of the 1st respondent in A.P.No.115 of 2003 dated 25.3.2004, and quash the same as illegal, arbitrary and against the judgment of the Hon'ble Supreme Court reported in 105 STC SCSN page 11 in the petitioner's own case.

For petitioner .. Mr.K.Soundararajan For Respondents .. Mr.K.Venkatesh Govt.Advocate

O R D E R

Heard Mr.K.Soundararajan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate, appearing for the respondents. With the consent of the learned counsel appearing on either side, the Writ Petition is taken up for final disposal.

2.It is submitted by the learned counsel appearing on either side that the issue involved in this Writ Petition is covered by the decision of this Court in W.P.No.38217 of 2004 dated 29.06.2016, pertaining to the same dealer viz. Tvl. The North Arcot District Co.Op. Printing Works Ltd. dated 29.0-6.2016, for the

assessment year 2001-2002. The said order reads as follows: "Heard Mr.K.Soundara Rajan, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader for the respondent and with the consent of the learned counsel appearing either side, the Writ Petition is taken up for final disposal.

2.The petitioner is a Co-Operative Printing Works doing printing works viz. Bill Books, Leger Books, Forms, etc, for various Government Department, Co-operative Institutions etc. based on the orders placed by them, by using their own paper and printing ink for supply to other parties by mentioning the name, could be termed as 'Works Contract' .

3.This issue is no longer res integra and has been decided in the case of TVL.RUKMANI OFFSET PRESS, COIMBATORE v. THE STATE OF TAMIL NADU, REP. BY COMMERCIAL TAX OFFICER AND ANR [W.P.Nos.2612 & 2613 of 2000dt. 21.08.2002].

4.In the instant case, the Assessing Officer himself while passing the order of assessment on 01.12.2004, has accepted that the petitioner has obtained orders for supply of various Bill Books, Forms, etc., from several customers, manufactured and supplied them by using their own paper and printing ink.

5.In the light of the aforementioned decision, the Writ Petition is allowed and the impugned order is set aside.

No costs.

Consequently, connected miscellaneous petition is closed."

3.Following the same, the Writ Petition is allowed and impugned order is set aside. No costs. Consequently, connected Miscellaneous Petition is closed.

Sd/- Asst.Registrar (CS IV ) /true copy/ Sub Asst. Registrar To 1.The Appellate Assistant Commissioner (CT) C.T.Buildings, Fort Round

2.The Deputy Commercial Tax Officer Vellore (South) Assessment Circle C.T.Buildings, Fort Round, +1 cc to Mr.K.Soundararajan,advocate,sr.50814 +1 cc to Spl.govt.Pleader,sr.50459.

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