M/S. Ultra Ready Mix Concrete v. The State Of Tamil Nadu,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.06.2016
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.48902 of 2006 & M.P.No.1 of 2016 M/s.Ultra Ready Mis Concrete (P) Ltd., 25, Trichy Road Kannampalayam Post Sulur, Coimbatore - 641 402 ... Petitioner vs.
1. The State of Tamil Nadu represented by the Secretary to Government Department of Commercial Taxes and Religious Endowments Fort. St. George Chennai - 600 009
2. The Commercial Tax Officer Gandhipuram Assessment Circle Coimbatore -641 018 ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Declaration declaring that under Section 2(c), Section 2(g) and Section 3 of the Tamil Nadu Tax on Entry of goods into local areas Act, 2001 along with serial No.3 of G.O.Ms.No.114 dated 30.11.2001 as ultra vires Articles 14, 19(1)(a), 19(1)(g), 265, 286, 301, 304(a) and 304(b) of the Constitution of India and therefore unenforceable and of no effect insofar as the petitioner herein is concerned.
For Petitioner :
Mr.R.L.Ramani Senior Counsel for Mr.B.Raveendran For Respondents :
Mr.S.Kanmani Annamalai Additional Government Pleader https://hcservices.ecourts.gov.in/hcservices/
O R D E R
Heard Mr.R.L.Ramani, learned senior counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents.
2. It is submitted by the learned counsel appearing on either side that the issue involved in the writ petition is squarely covered by the decision of the Hon'ble Division Bench of this Court in ITC Limited Vs. The State of Tamil Nadu and another reported in 2007 (7) VST 367.
3.Following the same, this writ petition is disposed of. Consequently, the connected miscellaneous petition is closed. No costs.
-s/dAssistant Registrar(CSVI) True Copy Sub-Assistant Registrar gpa To
1. The Secretary to Government Department of Commercial Taxes and Religious Endowments Fort. St. George Chennai - 600 009
2. The Commercial Tax Officer Gandhipuram Assessment Circle Coimbatore -641 018 +1 cc to Special Government Pleader(Taxes) sr.32576 +1 cc to Mr.K.J.Chandran Advocate sr.32520 W.P.No.48902 of 2006 & M.P.No.1 of 2006 sv(co) aa24/06/2016 https://hcservices.ecourts.gov.in/hcservices/