Amman Try Steel Private Ltd., v. The Commercial Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 05.10.2023

CORAM:

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM and THE HONOURABLE MR.JUSTICE V.LAKSHMINARAYANAN Amman Try Steel Private Ltd., No.46, Usman Ali Street TVS Tollgate Trichirappalli-620 020 ... Petitioner -vs1.The Commissioner Tax Officer Thiruvarambur Assessment Circle Trichirapalli District 2.The State of Tamil Nadu rep.by the Secretary to Government Department of Commercial Taxes and Religious Endowments Fort St.George, Chennai-600 009 ... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of declaration declaring the Section 2(c), Section 2(g) and Section 3 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001, amendment G.O.Ms 28 CT (C2), dated 27.03.2002, along with Serial No.14 of the Schedule herein as ultra vires Articles 14, 19(1)(g), 269, 301 and 304(a) of the

Constitution of India and therefore unenforceable and of no effect in so far as the petitioner herein is concerned.

For Petitioner :

Mr.V.R.Venkatesan For Respondents :

Mr.S.Shanmugavel Additional Government Pleader

O R D E R

[Order of the Court was made by S.M.SUBRAMANIAM, J.] The issue involved in the present writ petition is no more res integra and the Honourable Supreme Court of India has ruled and held liable with reference to the entry tax matters. Thus, no further adjudication is required in the present writ petition.

2. Accordingly, the writ petition stands dismissed. No costs. [S.M.S., J.] [V.L.N., J.] 05.10.2023 NCC :

Yes / No Index :

Yes / No Internet :

Yes / No krk

To:

1.The Commissioner Tax Officer, Thiruvarambur Assessment Circle, Trichirapalli District.

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

S.M.SUBRAMANIAM, J.

and V.

LAKSHMINARAYANAN , J.

krk 05.10.2023