Prayer in W.P.No.15871 of 2007:
Writ Petition filed under
Article 226 of the Constitution of India praying for issuance of Writ of Declaration declaring that the respondents herein are incompetent to impose or recover Central Sales Tax on the inter-state sales of watery coconuts by virtue of Serial No.17, Part-B of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959 read with Section 8 of Section 9(2) of the Central Sales Tax Act, 1956 since Serial No.6(viii) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 is inconsistent with
Section 14(vi) (viii) of the Central Sales Tax Act, 1956.
Heard Mrs. R. Hemalatha, the learned counsel appearing for the petitioner and Mr. S. Kanmani Annamalai, the learned Additional Government Pleader appearing on behalf of the respondents.
3. The issue involved in these Writ Petitions is with regard to the power to recover the CST on interstate sales of watery coconuts. The said issue is no longer res integra and has been considered in a batch of cases in W.P.Nos.6571 of 2005 etc. dated 22.6.2010, wherein the Court took into consideration the Government Order and waived the Commercial Taxes payable by the petitioner. For better appreciation, the said order is quoted hereinbelow:
In view of the common issues raised in all the Writ Petitions having the same prayer with identical facts, all the writ petitions have been taken up together and a common order is passed.
2. The prayer in these writ petitions are for a declaration/ to quash the assessment order/ to quash the pre-assessment notice demanding Central Sales tax on the inter-state sales of watery coconuts for the period from 01.04.2002 to 05.09.2006.
3. The learned Counsel for the petitioners as well as the learned Additional Government Pleader appearing for the respondents 1 and 2 submitted that during the pendency of these writ petitions, the Government issued order in G.O.Ms.No.05, Commercial Taxes and Registration Department, dated 11.01.2010 and waived the Commercial Taxes payable by the petitioners for the above said period.
4. In view of the order passed by the Government waiving the same, no further adjudication is necessary in these writ petitions as the prayer in these writ petitions have become infructuous. Hence, these writ petitions are dismissed as infructuous. No costs. Consequently, the connected miscellaneous petitions are closed. In the light of the above, these Writ Petitions are dismissed as infructuous. No costs. Consequently, the connected Miscellaneous Petitions are closed.
20.09.2017 mrr/rkm Index : Yes/No To 1. The Deputy Commercial Tax Officer, Pollachi (West) Assessment Circle, Pollachi. 2. The Secretary to Government Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai 600 009. T.S. Sivagnanam, J., mrr W.P.Nos. 15871 to 15876 of 2007 20.09.2017