Sesa Sterlite Limited v. The State Of Tamil Nadu,
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.02.2015
CORAM:
THE HONOURABLE MR.SANJAY KISHAN KAUL, THE CHIEF JUSTICE and THE HONOURABLE DR. JUSTICE S.TAMILVANAN W.P.(MD)Nos.6978 to 6982 of 2014 and M.P.(MD)Nos.1,1,1,1 & 1 of 2014 W.P.(MD)No.6978 of 2014:
SESA Sterlite Ltd., (Formerly Known as Sterlite Industries Limtied) Spicot Industrial Complex, Madurai Bye pass road, T.V.Puram PO, Tuticorin 628 002.
... Petitioner in all the W.Ps.
Vs.
1.The Secretary, Government of Tamil Nadu, Commercial Tax and Registration Department, Fort St.George, Chennai.
2.The Assistant Commissioner (CT) III, New Commercial Taxes Building, 282 A Beach Road, P.B.No.145, Tuticorin 628 001.
... Respondents in all the W.Ps.
PRAYER in W.P.(MD)No.6978 of 2014: The Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of declaration, to declare that till the formula (for reversal of ITC availed for Goods (inputs) used in manufacture of goods sold in interstate sale or transferred on stock transfer basis to other states in India is framed by the first respondent (rule making authority), in terms of Section 19(4) of the TNVAT Act 2006.
PRAYER in W.P.(MD)No.6979 of 2014: The Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of prohibition to prohibit the 2 nd respondent to proceed further in respect of the revision notices issued in TIN/33745921098/2007-08 dated 26.02.2014 till the formula (for reversal of ITC availed for Goods (inputs) used in manufacture of goods sold in interstate sale or transferred on stock transfer basis to other states in India is framed by the first respondent (rule making authority), in terms of Section 19(4) of the TNVAT Act 2006 .
PRAYER in W.P.(MD)No.6980 of 2014: The Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of prohibition to prohibit the 2 nd respondent to proceed further in respect of the revision notices issued in TIN/33745921098/2008-09 dated 26.02.2014 till the formula (for reversal of ITC availed for Goods (inputs) used in manufacture of goods sold in interstate sale or transferred on stock transfer basis to other states in India is framed by the first respondent (rule making authority), in terms of Section 19(4) of the TNVAT Act 2006. PRAYER in W.P.(MD)No.6981 of 2014: The Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of prohibition to prohibit the 2 nd respondent to proceed further in respect of the revision notices issued in TIN/33745921098/2009-10 dated 26.02.
2014 till the formula (for reversal of ITC availed for Goods (inputs) used in manufacture of goods sold in interstate sale or transferred on stock transfer basis to other states in India is framed by the first respondent (rule making authority), in terms of Section 19(4) of the TNVAT Act 2006. PRAYER in W.P.(MD)No.6982 of 2014: The Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of prohibition to prohibit the 2 nd respondent to proceed further in respect of the revision notices issued in TIN/33745921098/2010-11 dated 26.02.
2014 till the formula (for reversal of ITC availed for Goods (inputs) used in manufacture of goods sold in interstate sale or transferred on stock transfer basis to other states in India is framed by the first respondent (rule making authority), in terms of Section 19(4) of the TNVAT Act 2006 . For Petitioner : Mr.R.Raghavan For Respondents : Mr.K.Chellapandian, AAG COMMON ORDER (Order of this Court was made by THE HON'BLE CHIEF JUSTICE) There is once again no representation on behalf of the petitioner. It appears that the petitioner has lost interest in the petitions as none appeared yesterday.
Hence, the petitions are dismissed for non prosecution. No costs. Consequently, connected M.Ps.are closed. Sd/ Assistant Registrar /True copy/ sub Assistant Registrar(c.s)
To 1.The Secretary, Government of Tamil Nadu, Commercial Tax and Registration Department, Fort St.George, Chennai.
2.The Assistant Commissioner (CT) III, New Commercial Taxes Building, 282 A Beach Road, P.B.No.145, Tuticorin 628 001.
+1cc to Special Government Pleader in SR.No 6032 TS/09.03.2015/3P-4C W.P.(MD)Nos.6978 to 6982 of 2014 and M.P.(MD)Nos.1,1,1,1 & 1 of 2014 06.02.2015