M/S.Vivin Tex, Rep By v. The State Of Tamil Nadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.01.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.Vivin Tex rep by Proprietrix - G.Vijayakumari No.51, Elango Nagar, 4th Cross Street P.N.Road, Tirupur- 641 602, Tirupur District. ..

Petitioner Vs

1. The State of Tamil Nadu Rep. by The Secretary to Government Commercial Taxes Department Fort St. George, Chennai-600 009.

2. The Assistant Commissioner (CT) Tirupur, South Circle, Tirupur District.

..

Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of declaration, declaring that Entry 77A of the of Schedule IV to the Tamil Nadu Value Added Act, 2006 is unconstitutional for being ultra vires Articles 14, 246, and 286(3) and Sections 14 and 15 of the Central Sales Tax Act, 1956 to the extent that the benefit of exemption under Section 15 of the Tamil Nadu Value Added Tax Act, 2006 is not extended to imported cotton fabrics.

For the Petitioner : Ms.R.Hemalatha For the Respondents : Mr.M.Venkateswaran Special Government Pleader for R1 and R2

ORDER

(Made by the Hon'ble Chief Justice) Motion is made seeking withdrawal of the present writ petition.

2. Mrs.R.Hemalatha, learned counsel for the petitioner and Mr.M.Venkateswaran, learned Special Government Pleader for the respondents are present.

3. In view of the request made, the writ petition stands dismissed as withdrawn. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 29.01.2024 Index :

Yes/No :

Yes/No drm

To

1. The Secretary to Government The State of Tamil Nadu Commercial Taxes Department Fort St. George, Chennai-600 009.

2. The Assistant Commissioner (CT) Tirupur, South Circle, Tirupur District.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

(drm) 29.01.2024