Sree Ambika Press v. State of Tamil Nadu, Rep by
Case brief
What is this about?
The court closed two writ petitions seeking a declaration that a specific entry in the Tamil Nadu General Sales Tax Act is ultra vires the Constitution, noting that the issue was covered by a prior decision and no tax liability existed.
What did the court decide?
Petitions closed; no further orders necessary; no costs.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 09.12.2015
Coram
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
W.P.Nos.9149 & 9151 of 2004
W.P.No.9149 of 2004:
Sree Ambika Press,
156, Calicut Main Road,
Gugai,
Salem. ... Petitioner
Vs.
1.The State of Tamil Nadu
rep. by its Secretary,
Commercial Taxes Department,
Fort St. George,
Chennai.
2.The Commercial Tax Officer (FAC)
Gingee Circle,
Salem. ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of Writ of Declaration, to declare entry 52(iv) of the Part C I Schedule to the Tamil Nadu General Sales Tax Act, 1956 as ultra vires and violative of Entry 54 List II 7th Schedule to the constitution read with Article 366 (29-A) and Article 265 of the Constitution of India and hence beyond the legislative competence of the State legislature.
For Petitioner : Mr.B.Sivaraman
for R.V.Chitra & Associates
Issues for consideration
1 issue framed by the court
Whether to grant a declaration that Entry 52(iv) of Part C I Schedule to the Tamil Nadu General Sales Tax Act, 1956 is ultra vires and violative of the Constitution.
Parties & counsel
- petitioner
Sree Ambika Press
- respondent
The State of Tamil Nadu
- respondent
The Commercial Tax Officer (FAC)
Coram
Case details
As recorded by the court registry
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