(Order of the Court was made by the Hon'ble Chief Justice) This writ petition has been filed challenging the constitutional vires of 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.
2. The issue raised in this writ petition has been decided against the petitioner by a judgment of Bench of this Court of co-ordinate strength pronounced on 29th April 2014 in the writ petition being W.P.No.18081 of 2014 (M/s.Deepa Primary Crusher Pvt. Ltd. v. State of Tamil Nadu and others) heard and disposed of along with a batch of similar writ petitions. This Court upheld the validity of the aforesaid provisions.
3. Judicial propriety demands that we follow the judgment in M/s.Deepa Primary Crusher Pvt. Ltd.(supra) rendered by a Bench of Co-ordinate strength.
4. The writ petition is, therefore, dismissed. No costs. Consequently, WMP.No.31664 of 2017 is closed.
Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai 600 009.
2.The Assistant Commissioner (CT), Sembium Assessment Circle, Chennai 600 006.
3.The Deputy Commissioner (CT), Enforcement Central, Chennai 6.
THE HON'BLE CHIEF JUSTICE AND M.SUNDAR, J.
bbr W.P.No.29393 of 2017 17.11.2017