Batch of writ petitions challenging an assessment order imposing tax on interstate sales were withdrawn by the petitioner. The High Court dismissed the petitions as withdrawn with no costs and closed connected miscellaneous petitions.
Petitions dismissed as withdrawn; no costs.
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.
W.P.Nos.15171 of 2020, etc . batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.01.2024
CORAM
THE HONOURABLE MR. JUSTICE R. MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.P.Nos.15171, 15173, 15175, 15177, 15178, 15180, 15181, 15182 & 15183 of 2020 and W.M.P.Nos. 18939, 18941, 18943, 18944, 18949, 18947, 18950, 18952, 18954, 18955, 18958, 18959, 18962, 18963, 18964, 18966, 18967 & 18969 of 2020
and
W.P.Nos.4536 & 4541 of 2021 and W.M.P.Nos.5157, 5159, 5164 & 5165 of 2021
W.P.No.15171 of 2020:
Schwing Stetter (India) Private Limited, F-71, SIPCOT Industrial Park, Irungattukottai, Sriperumbudur Taluk – 602 117, represented by its Senior Manager – Taxation, Mr.N.Rajamanickam. .. Petitioner
Vs.
The Assistant Commissioner (ST), Poonamallee Assessment Circle, Varadrajapuram – 602 103. .. Respondent
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W.P.Nos.15171 of 2020, etc . batch
Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the impugned order bearing CST/722138/2014-15 dated 15.09.2020 passed by the respondent and to quash the same to the extent it seeks to tax the interstate sales of 'batching plants' and its spares made by the petitioner without 'C' form at a higher rate of tax at 14.5% under Section 8(2) of the Central Sales Tax Act, 1956.
For Petitioner : Mr.Karthik Sundaram For Respondent : Mr.Haza Nasirudeen, Additional Advocate General assisted by Mr.Prashanth Kiran Government Advocate
COMMON ORDER
(Order of the Court was made by R. Mahadevan, J.)
Based on the letter dated 23.01.2024 given to the Registry by the learned counsel for the petitioner, these writ petitions are listed today under the caption "for withdrawal".
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W.P.Nos.15171 of 2020, etc . batch
the petitioner seeks permission of this court to withdraw these writ petitions
and also made an endorsement in the court bundle to that effect.
withdrawn. No costs. Connected miscellaneous petitions are closed.
(R.M.D., J.) (M.S.Q., J.) 24.01.2024
Index : Yes / No Speaking Order : Yes / No Neutral Citation : Yes / No nsd
To
The Assistant Commissioner (ST), Poonamallee Assessment Circle, Varadrajapuram – 602 103.
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W.P.Nos.15171 of 2020, etc . batch
R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J.
nsd
W.P.Nos.15171 of 2020, etc . batch
24.01.2024
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2 provisions across 2 enactments
Schwing Stetter (India) Private Limited
The Assistant Commissioner (ST)
R. MAHADEVAN
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
