M/S. Pansy Garments, v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.10.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.35403 of 2006 M/s.Pansy Garments, 3-C, Susaiapuram Colony Road, Tirupur-1.

... Petitioner Vs.

The Deputy Commercial Tax Officer, Tirupur (Central-II).

... Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, to forbear the respondent herein from taking any coercive action against the petitioner or its partners for recovery of tax levied on the sales of "Quota licenses"effected by the petitioner in the light of the judgment of a Constitution Bench of the Supreme Court in the case of Sunrise Associates reported in 145 STC 576. For Petitioner : Mr.B.Raveendran For Respondent : Mr.S.Kanmani Annamalai, Additional Government Pleader *****

O R D E R

Learned counsel for the petitioner fairly submits that the issue involved in this writ petition is squarely covered by the decision of the Hon'ble Supreme Court in the case of Sunrise Associates vs. Government of NCT of Delhi and others reported in (2006) 145 STC 576 (SC).

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

Recording the submission of the learned counsel for the petitioner, this writ petition is dismissed. No costs. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar To The Deputy Commercial Tax Officer, Tirupur (Central-II).

+1 cc to the Spl Govt Pleader Taxes sr 75210 W.P.No.35403 of 2006 arv aa15/11/2017 https://hcservices.ecourts.gov.in/hcservices/