High Court did not quash the demanded notice. It directed petitioner to submit objections within 30 days, noting issues were already adjudicated. Petition disposed without costs.
Petitioner directed to submit objections within 30 days; respondents directed to pass orders on merits thereafter.
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: 10-12-2018
CORAM
THE HON'BLE Mr. JUSTICE S.M.SUBRAMANIAM
W.P.No.31019 of 2005 And W.P.M.P.No.33994 of 2005
Tvl.S.C.M.Textile Processing Mills, Represented by its Partner Mr.N.K.Nandhugopal, 896/2, Suriya Nagar, ABT Road, Karuvampalayam, Tirupur-4. ... Petitioner Vs 1.The Deputy Commercial Tax Officer, Tirupur South Assessment Circle, Tirupur. 2.The Commercial Tax Officer, Tirupur South Circle, Tirupur. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the notice issued by the first respondent herein in TNGST No.2320342/2003-2004 dated 29.7.2005 and quash the same.
For Petitioner : Mr.M.Md. Ibrahim Ali
For Respondents: Mr.M.Hariharan, Additional Government Pleader
(Taxes).
The notice impugned dated 29.7.2005, issued by the first respondent/Deputy Commercial Tax Officer, Tirupur South Assessment Circle, Tirupur/first respondent, is under challenge in the present writ petition.
O.P.No.503 of 2002 by the Tamil Nadu Taxation Special Tribunal, Chennai, contended that consumables used as dyes and chemicals cannot be taxed and therefore, the entire arguments advanced on the side of the respondent should fail.
Sd/-
Assistant Registrar(CS VI)
//True Copy//
Sub Assistant Registrar
Svn
To
1.The Deputy Commercial Tax Officer,
Tirupur South Assessment Circle,
Tirupur.
2.The Commercial Tax Officer,
Tirupur South Circle,
Tirupur.
+1cc to M/S.M.Md.Ibrahim Ali, Advocate sr.85037
+1cc to the Special Government Pleader Sr.85561
WP No.31019 of 2005
ppa[co]
srg 11/01/2019
2 issues framed by the court
Whether the notice under challenge regarding taxation of consumables requires quashing.
Whether respondent counsel should proceed to pass orders on merits if petitioner fails to submit objections.
Tvl.S.C.M.Textile Processing Mills
Deputy Commercial Tax Officer, Tirupur South Assessment Circle, Tirupur
Commercial Tax Officer, Tirupur South Circle, Tirupur
S.M. Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
