Writ petition challenging the constitutional validity of an amendment to Section 6 of the Tamil Nadu VAT Act, 2006. With no appearance for the petitioner, and the respondents noting the provision is no longer in force having been replaced by GST, the court dismissed the petition with no order as to costs.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.No.15685 of 2010
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.04.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE AND
THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
W.P.No.15685 of 2010
Mohta Enterprises Pvt Ltd., represented by its Managing Director, Rakesh Mohta
.. Petitioner
Versus
Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Declaration to declare the amendment to Section 6 of the Tamil Nadu Value Added Tax Act, 2006 inserting the expressions "other than the dealer who purchases goods from outside the State or imports goods from outside the country" introduced vide Act 21 of 2007 as ultra vires Articles 14, 19(1)(g), 265, 301 to 304 of the Constitution of India.
For Petitioner : No Appearance
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For Respondents : Mrs.K.Vasanthamala, Government Advocate (Tax)
W.P.No.15685 of 2010
ORDER
(Order of the Court is made by the Hon'ble Chief Justice) There is no representation on behalf of the petitioner. Heard
Mrs.K.Vasanthamala, learned Government Advocate (Tax) for the respondents.
Tamil Nadu Value Added Tax Act, 2006. The petitioner is not seeking any other consequential benefit.
that the said provision is not in force and it has now been substituted by the Goods and Services Tax Act.
be no order as to costs.
(S.V.G., CJ.) (J.S.N.P., J.) 01.04.2024 Index : yes/no
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W.P.No.15685 of 2010
Speaking order/Non-speaking order Neutral Citation : yes/no grs
To
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W.P.No.15685 of 2010
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.
grs
W.P.No.15685 of 2010
01.04.2024
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1 issue framed by the court
Is the amendment to Section 6 of the TNVAT Act inserting 'other than the dealer who purchases goods from outside the State or imports goods from outside the country' ultra vires Articles 14, 19(1)(g),
2 provisions across 2 enactments
Mohta Enterprises Pvt Ltd., represented by its Managing Director, Rakesh Mohta
The State of Tamil Nadu, Represented by its Secretary to Government, Commercial Taxes Department
The Assistant Commissioner (CT), Harbour IV Assessment Circle
Sanjay V.Gangapurwala
J.Sathya Narayana Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
