In this writ petition under Article 226 challenging a Value Added Tax Rule, the petitioner dropped the matter. The leave to a subsequent caveat petition to contest the dismissal was granted without a full hearing.
Dismissal of the writ petition and grant of leave to caveat to the next petition.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED : 17.06.2016
CORAM:
THE HONOURABLE MR.JUSTICE S.MANIKUMAR and THE HONOURABLE MR.JUSTICE D.KRISHNAKUMAR
W.P.No.30385 of 2015
Indian Oil Corporation Limited, (Rep. by its Chief Finance Manager, Mr.P.Radhakrishnan)
"Indian Oil Bhavan", 139, Mahatma Gandhi Road, Nungambakkam High Road, Chennai - 34 ... Petitioner
-Vs-
Fort St.George, Chennai - 9.
Writ petition filed under Article 226 of the Constitution of India, praying for a writ of declaration, declaring that Rule 6 (3)(b) of the Tamil Nadu Value Added Tax Rules, 2007 is inconsistent with Serial No.67 of Part-B and the general scheme of the Tamil Nadu Value Added Tax Act, 2006 and ultra vires the powers of the Government and in any view, liable to be declared as directory.
For Petitioner : Mr.N.Inbarajan
For Respondents : Dr.Anitha Sumanth Special Government Pleader
ORDER
[Order of the Court was made by S.MANIKUMAR, J.]
Mr.N.Inbarajan, learned counsel appearing for the petitioner submitted that W.P.No.30385 of 2015, filed for a declaration is not pressed and has made an endorsement to that effect.
dismissed as not pressed. No costs.
Sd/-
Assistant Registrar(CS VII)
//True Copy//
Sub Assistant Registrar
ars
To
1. The Deputy Commissioner (CT)-IV (FAC)
Large Taxpayers Unit,
No.34, Durgar Towers, 5th Floor,
Marshalls Road, Egmore, Chennai -8.
2. The Secretary,
State of Tamilnadu,
CT & Registration Department,
Fort St.George, Chennai - 9.
+1cc to Mr.N.Inbarajan, Advocate, S.R.No.33712
W.P.No.30385 of 2015
GJ II(CO)
CA(11/07/2016)
Indian Oil Corporation Limited
The Deputy Commissioner (CT)-IV (FAC) Large Taxpayers Unit
The State of Tamilnadu
Madurai Power Corporation (P) Limited
S.Manikumar
D.Krishnakumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
