Petition challenged levy of additional sales tax under Explanation V to Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, whose constitutional validity had already been held ultra vires by a Single Judge and affirmed by a Division Bench appeal. The writ petition was disposed of in light of that ruling.
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W.P.No.14604 of 2004
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.14604 of 2004
M/s.P and C Constructions (P) Ltd.,
Rep. by its Managing Director SP.Periasamy
.. Petitioner
Versus
.. Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Declaration declaring the provisions of Explanation V under Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act introduced by Act 23 of 2002 as ultra vires and unconstitutional.
For Petitioner : Mr.S.Ramanathan
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For Respondents : Mr.T.K.Saravanan, Government Advocate
ORDER
(Order of the Court is made by the Hon'ble Chief Justice) Heard Mr.S.Ramanathan, learned Counsel for the petitioner and
Mr.T.K.Saravanan, learned Government Advocate for the respondents.
or recover additional sales tax under the provisions of Explanation V under Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970.
2016-VIL-548-MAD .
shall be no order as to costs.
(S.V.G., CJ.) (D.B.C., J.)
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W.P.No.14604 of 2004
Index
Index : yes/no Speaking order/Non-speaking order Neutral Citation : yes/no grs
05.03.2024
To
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W.P.No.14604 of 2004
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
grs
W.P.No.14604 of 2004
05.03.2024
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1 issue framed by the court
Whether respondents can levy or recover additional sales tax under Explanation V to Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970.
Colour shows how this judgement treated each authority
W.A.(MD).No.174 of 2013 reported in 2016-VIL-548-MADRelied on¶3
2 provisions across 2 enactments
M/s.P and C Constructions (P) Ltd., Rep. by its Managing Director SP.Periasamy
The State of Tamil Nadu rep. by the Secretary to Government, Commercial taxes & Religious Endowments Department, Fort St. George, Chennai - 600 009
The Commercial Tax Officer, Brough Road Circle, Commercial taxes Buildings, Erode
Sanjay V. Gangapurwala
D. Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
