The High Court disposed of a writ petition filed to quash an order withdrawing IFST benefits and seek interest-free sales tax deferral, noting the benefits had already been repaid during pendency.
Writ petition disposed of; no costs awarded.
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 AT MADRAS
DATED : 18.07.2017
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.No.18854 of 2003
Tube Investments of India Ltd., 72, Rajaji Salai, Chennai 600 001.
... Petitioner Vs.
1.The Assistant Commissioner (CT), Fast Track Assessment Circle-I, Chennai 600 006.
2.State Industries Promotion Corporation of Tamil Nadu Ltd., No.19A, Rukmani Lakshmipathy Road, Egmore, Chennai 600 008.
3.The Principal Commissioner and Commissioner of Commercial Taxes, Department of Commercial Taxes, Government of Tamil Nadu, Ezhilagam, chepauk, Chennai 600 005.
... Respondents
Prayer: Petition filed under Article 226 of the Constitution of India to issue a WRIT OF CERTIORARIFIED MANDAMUS, to call for the records on the file of the first respondent here in in CST.No.42/2001-2002 (Ref.A1/2709/2002), dated 31.01.2003 and quash the same and also direct the first respondent herein to extend interest free sales tax deferral benefit to the petitioners on all the inter-state sales of unit I from 01.09.2001 onwards, when base production level was reached.
For Petitioner : Mr.N.Inbarajan For Respondents : Mr.S.Kanmani Annamalai, Additional Government Pleader
O R D E R
The matter pertains to withdrawal of IFST benefit granted to the petitioner.
Sd/-
Assistant Registrar(CS V)
//True Copy//
Sub Assistant Registrar
gsk/vsm
To
1.The Assistant Commissioner (CT),
Fast Track Assessment Circle-I,
Chennai 600 006.
2.State Industries Promotion Corporation of Tamil Nadu Ltd., No.19A, Rukmani Lakshmipathy Road, Egmore, Chennai 600 008.
svi(co) aa02/08/2017
1 provisions across 1 enactments
Tube Investments of India Ltd.
The Assistant Commissioner (CT), Fast Track Assessment Circle-I, Chennai
State Industries Promotion Corporation of Tamil Nadu Ltd.
The Principal Commissioner and Commissioner of Commercial Taxes, Government of Tamil Nadu
T.S. Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
