M/S.Shri Dhanalakshmi Spintex P Ltd v. The State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23.11.2018
CORAM
THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.30935 of 2018 in W.M.P.Nos.36083, 36085 & 36087 of 2018 M/s.Shri Dhanalakshmi Spintex P Ltd HTSC 265 S.F.No.226/3, NH 47, Avinashi Road, Karumathampatti-641 659 Coimbatore District.
Rep. by its Authorized Signatory L.Gunasekaran ..Petitioner vs.
1.
The State of Tamil Nadu Represented by the Secretary to Government Commercial Taxes Department, Fort St.George, Chennai-600 001.
2.
The Principal Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-600 005.
3.
The Assistant Commissioner (CT) Avinashi Asst. Circle Avinashi -641 654.
.... Respondents Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the 2nd respondent in the impugned letter No.CC4/678/2012 dated 31.05.2018 and quash the same and direct the 2nd & 3rd respondents herein to issue "C" declaration forms under the Central Sales Tax Act, 1956 to the petitioner herein for their purchases of High Speed Diesel Oil effected from the supplier in other State.
For Petitioner : Mr.R.S.Pandiyaraj For Respondents : Mr.Master Ganesh Government Advocate (Tax)
O R D E R
Mr.Master Ganesh, learned Government Advocate (Tax) takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself.
2. The petitioner is aggrieved against the proceedings of the second respondent dated 31.05.2018 and consequently, seeking a direction to the respondents 2 & 3 to issue "C" declaration forms under the Central Sales Tax Act, 1956 to the petitioner for their purchases of High Speed Diesel Oil effected from the supplier in other State.
3. Challenging the very same impugned proceedings, several other writ petitions were filed before this Court and the same was disposed of by a common order dated 26.10.2018 in W.P.Nos.19458 to 19460 of 2018 etc. batch, by setting aside the above said proceedings.
4. Accordingly, this writ petition is also allowed and the impugned proceedings is set aside.
Consequently, the respondents are directed to permit this petitioner to download 'C' form, as has been done in the past for the purpose of purchasing petroleum products against the issuance of 'C' declaration forms. No costs.
Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar mk To 1.
The State of Tamil Nadu Represented by the Secretary to Government Commercial Taxes Department, Fort St.George, Chennai-600 001.
2.
The Principal Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-600 005.
3.
The Assistant Commissioner (CT) Avinashi Asst. Circle Avinashi -641 654.
+1cc to Mr.R.S.Pandiyaraj, Advocate sr.no.79861 +1cc to Government Pleader sr.no.80557 W.P.No.30935 of 2018 cnr(co) nr 18/12/2018