IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 27.2.2017.
CORAM THE HON'BLE MR.JUSTICE K.KALYANASUNDARAM W.P.No.30557 of 2015 and M.P.Nos.1 and 2 of 2015 M/s.Swetha Engineering (P) Ltd. (sic. Swetha Engineering Ltd.) rep. by its Managing Director S.V.Raguraman, Plot No.123-131, Tass Industrial Estate, Ambattur, Chennai 600 098. Petitioner vs.
1. The State of Tamil Nadu, rep. by the Secretary to Government, Commercial Taxes and Registration Department, Fort St. George, Chennai 600 009.
2. The Assistant Commissioner (CT), Nanganallur Assessment Circle, No.30, 4th Floor, Medavakkam Road, Ullagaram, Chennai 600 091. Respondents Writ Petition filed under Article 226 of the Constitution of India seeking issuance of writ of certiorarified mandamus to call for the records on the file of the 2nd respondent in TIN: 33450980320/ 2013- 2014 dated 1.9.15 and quash the same and further direct the second respondent not to apply Sec.2 (1) of the Tamilnadu Value Added Tax (Fifth Amendment) Act, 2013 to the petitioner herein in as much as the petitioner is a manufacturer of goods in the State of Tamilnadu.
For Petitioner : Mr.J.Pramodkumar Chopda For Respondents : Mr.K.Venkatesh, Govt. Advocate (T) ORDER Learned counsel for the parties have agreed that the issue raised in the captioned Writ Petitions is covered by a judgment of this court dated 6.2.2017, passed in a batch of Writ Petitions, the lead Writ Petition being W.P.No.7969 of 2014, titled: M/s.Everest Industries Limited, rep. by its Senior Manager, Finance V. The State of Tamil Nadu, rep. by its Secretary, Commercial Taxes Department and another.
2. Accordingly, the present writ petition is allowed and the impugned order is set aside, in terms of the judgment delivered in the aforementioned batch of writ petitions.
3. Resultantly, the connected miscellaneous petitions are closed. However, there shall be no order as to costs.
27.2.2017.
Index: Yes/No. Internet: Yes/No. ssk.
To
1. The State of Tamil Nadu, rep. by the Secretary to Government, Commercial Taxes and Registration Department, Fort St. George, Chennai 600 009.
2. The Assistant Commissioner (CT), Nanganallur Assessment Circle, No.30, 4th Floor, Medavakkam Road, Ullagaram, Chennai 600 091.
K.KALYANASUNDRAM, J.
Ssk.
W.P.No.30557 of 2015 27.2.2017.
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