Madras High CourtWP(MD)/13747/2010withdrawn dismissed

Sterlite Industries (India) v. The Assistant Commissioner

2019-07-11Honourable Dr Justice Anita Sumanth2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11.07.2019

CORAM

THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P(MD)No.13747 of 2010 and M.P(MD)No.1 of 2010 Sterlite Industries (India) Limited, Represented by its Associate General Manager, Nitesh Sharma, SIPCOT Industrial Complex, Madurai Bye Pass Road, Tuticorin.

... Petitioner Vs.

1.The Assistant Commissioner (CT), Thoothukudi III Assessment Circle, Thoothukudi.

2.The State of Tamil Nadu, Represented by its Secretary, Commercial Taxes and Registration (B1) Department, Fort.St.George, Chennai-600 009.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Declaration, to declare that Section 19(4) of the Tamil Nadu Value Added Tax Act, 2006 as discriminatory and violative of Article 14, 19(1)(g) 301 and 304(a) of the Constitution of India in so far as insisting upon the petitioners to reverse the input tax credit at 3% on branch transfer and therefore inoperative and unenforceable and recoveries pursuant thereto are without authority of law.

For Petitioner :

Mr.N.Inbarajan For Respondents :

Mr.R.Murugan, Additional Government Pleader.

ORDER

Learned counsel for the petitioner seeks permission of this Court to withdraw the Writ Petition and has also made an endorsement in this regard.

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2.In the light of the same, the Writ Petition is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(Crl.side) /TRUE COPY/ Sub Assistant Registrar To 1.The Assistant Commissioner (CT), Thoothukudi III Assessment Circle, Thoothukudi.

2.The Secretary, State of Tamil Nadu, Commercial Taxes and Registration (B1) Department, Fort.St.George, Chennai-600 009.

+1 CC to M/s.N.INBARAJAN, Advocate ( SR-74947[F] dated 12/07/2019 ) +1 CC to M/s.SPL GP ( SR-75034[F] dated 12/07/2019 ) W.P(MD)No.13747 of 2010 gns/tm JM/26.07.2019/2P-5C https://hcservices.ecourts.gov.in/hcservices/