M/S.Tech Sharp Engineers v. State Of Tamil Nadu Rep By Its
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.02.2024 CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.Tech Sharp Engineers Pvt. Ltd.
Rep. by its Managing Director - M.Mathew No.C-39, 2nd Avenue, Anna Nagar Petitioner in Chennai - 600 040.
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all W.Ps Vs.
1. The State of Tamil Nadu Rep. by its Secretary to Government Department of Commercial Taxes and Religious Endowments, Fort St. George Chennai - 600 009.
2. The Assistant Commissioner [CT] [Main] Amingikarai Assessment Circle Kuralagam Annexe Building, III Floor Respondents in Chennai - 600 108.
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all W.Ps Prayer in W.P.No.32504 of 2017: Petition filed under Article 226 of the Constitution of India seeking a writ of declaration, to declare the amendment to Section 6 of the Tamil Nadu Value Added Tax Act 2006, inserting the expressions other than the dealer who purchases goods from outside the State or imports goods from outside the Country
introduced vide Act 21 of 2007 as ultra vires Articles 14, 19 (1) (g), 265, 300A, 301 to 304 of the Constitution of India; Prayer in W.P.No.32505 of 2017: Petition filed under Article 226 of the Constitution of India seeking a writ of certiorari, to call for the records on the file of the 2nd respondent in his impugned proceedings made in TIN/33071022336/2009-10 dated 20.06.2014 quash the same as illegal and contrary to the scheme of the Act; and Prayer in W.P.No.32506 of 2017: Petition filed under Article 226 of the Constitution of India seeking a writ of certiorari, to call for the records on the file of the 2nd respondent in his impugned proceedings made in TIN/33071022336/2010-11 dated 20.06.2014 quash the same as illegal and contrary to the scheme of the Act. For the Petitioner in all W.Ps : Ms.Francy Victor for Ms.R.Hemalatha For the Respondents in all W.Ps : Mr.M.Venkateswaran Special Government Pleader (Tax) COMMON ORDER (Made by the Hon'ble Chief Justice) Learned counsel for the petitioner, on instructions, seeks leave to withdraw these writ petitions.
2. The writ petitions, accordingly, stand dismissed as withdrawn. There shall be no order as to costs. Consequently, W.M.P.Nos.35823 to 35827 of 2017 are closed.
(S.V.G., CJ.) (D.B.C., J.) 14.02.2024 Index :
Yes/No :
Yes/No drm To
1. The Secretary to Government The State of Tamil Nadu Department of Commercial Taxes and Religious Endowments, Fort St. George Chennai - 600 009.
2. The Assistant Commissioner [CT] [Main] Amingikarai Assessment Circle Kuralagam Annexe Building, III Floor Chennai - 600 108.
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
(drm) 14.02.2024