(Order of the Court was made by the Hon'ble Chief Justice) This writ petition has been filed challenging Section 19(5)(c) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(9)(a) of the Tamil Nadu Value Added Tax Rules, 2007 as void and inconsistent with Articles 14 and 19(1)(g) as also Article 301 of the Constitution of India.
2. The issues raised by the petitioner in this writ petition have been decided against the petitioner and the validity of the impugned provisions has been upheld by a Bench of co-ordinate strength by its order dated 29.10.2014 in W.P.Nos.18081 to 18083 of 2014 (M/s.Deepa Primary Crusher Private Limited v. The State of Tamilnadu and others), heard along with several other writ petitions.
3. Judicial discipline demands that we follow the said decision. Even otherwise, we also find no reason to differ.
4. The writ petition is, therefore, dismissed. No costs.
No.38, II Floor, Sri Ganapathy Theatre Complex G.N.T.Road, Gummidipoondi Tiruvallur District.
THE HON'BLE CHIEF JUSTICE AND M.SUNDAR,J.
(sasi) W.P.No.28774 of 2017 13.11.2017