Writ petitions challenging a Central Sales Tax assessment and seeking transfer of taxes paid in Kerala and Karnataka were listed for withdrawal on the petitioner's request and dismissed as withdrawn.
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W.P.Nos.16508 to 16510 of 2004
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.16508 to 16510 of 2004 and W.P.M.P.No.19507 of 2004
Seven Seas Petroleum (P) Limited, 2-B, Apex Plaza, No.3, Numgambakkam High Road, Chennai – 600 034.
.. Petitioner in all petitions
Vs.
1.THE COMMERCIAL TAX OFFICER, VALLUVARKOTTAM ASSESSMENT CIRCLE, 621, ANNA SALAI, CHENNAI-6.
2.THE TAMIL NADU SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, REPRESENTED BY THE SECRETARY, CITY CIVIL COURT BUILDING, CHENNAI-600 104.
3.THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, TRIVANDRUM, KERALA.
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W.P.Nos.16508 to 16510 of 2004
4.THE STATE OF KARNATAKA REPRESENTED BY THE SECRETARY,
DEPARTMENT OF REVENUE, BANGALORE - 560 001.
5.THE STATE OF TAMIL NADU REPRESENTED BY THE SECRETARY TO GOVERNMENT DEPARTMENT OF COMMERCIAL TAXES AND RELIGIOUS ENDOWMENTS, FORT ST.GEORGE, CHENNAI-600 009.
6.UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI.
.. Respondents in all petitions
Prayer in W.P.No.16508 of 2004: Writ Petition filed under Article 226
of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records on the file of the second respondent herein in T.A.No.1041/99 dated 16.04.2004 and quash the same confirming the proceedings of the first respondent herein in CST.637483/94-95 dated 27.02.1998 insofar as it relates to a turnover of Rs.1,45,33,378/-.
Prayer in W.P.No.16509 of 2004: Writ Petition filed under Article 226
of the Constitution of India praying for issuance of Writ of Mandamus, directing the State of Karnataka, fourth respondent herein, to transfer to the credit of the first respondent herein the taxes paid to the Deputy 2/6
W.P.Nos.16508 to 16510 of 2004
Commissioner of Commercial Taxes (Assessment) VII, Bangalore, by the petitioner in the State of Karnataka under the Karnataka Sales Tax Act, 1957, on the sales effected by the branch of the petitioner to customers inside the State of Karnataka, which were assessed by the first respondent under the Central Sales Tax Act, 1956, in his proceedings in CST.637483/94-95 dated 27.02.1998 and which have been confirmed by the second respondent in T.A.No.1041/99 dated 16.04.2004.
Prayer in W.P.No.16510 of 2004: Writ Petition filed under Article 226
of the Constitution of India praying for issuance of Writ of Mandamus, directing the State of Kerala, third respondent herein, to transfer to the credit of the first respondent herein the taxes paid to the Assistant Commissioner (Assessment), Special Circle, Mattancherry, Kerala, by the petitioner in the State of Kerala under the Kerala General Sales Tax Act, 1963, on the sales effected by the branch of the petitioner to customers inside the State of Kerala, which were assessed by the first respondent under the Central Sales Tax Act, 1956, in his proceedings in CST.637483/94-95 dated 27.02.1998 and which have been confirmed by the second respondent in T.A.No.1041/99 dated 16.04.2004.
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W.P.Nos.16508 to 16510 of 2004
For Petitioner in all petitions : Mr.N.Inbarajan For RR 1, 2 & 5 in all petitions : Mr.M.Venkateswaran Special Government Pleader
COMMON ORDER
(Order of the Court was made by R. Mahadevan, J.)
Based on the letter dated 19.01.2024 given to the Registry by the learned counsel for the petitioner, these writ petitions are listed today under the caption "for withdrawal".
(R.M.D., J.) (M.S.Q., J.) 24.01.2024
Index : Yes / No Speaking Order : Yes / No Neutral Citation : Yes / No nsd 4/6
W.P.Nos.16508 to 16510 of 2004
To
1.THE COMMERCIAL TAX OFFICER, VALLUVARKOTTAM ASSESSMENT CIRCLE, 621, ANNA SALAI, CHENNAI-6.
2.THE SECRETARY, THE TAMIL NADU SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, CITY CIVIL COURT BUILDING, CHENNAI-600 104.
3.THE SECRETARY, THE STATE OF KERALA, DEPARTMENT OF REVENUE, TRIVANDRUM, KERALA.
4.THE SECRETARY, THE STATE OF KARNATAKA, DEPARTMENT OF REVENUE, BANGALORE - 560 001.
5.THE SECRETARY TO GOVERNMENT, THE STATE OF TAMIL NADU, DEPARTMENT OF COMMERCIAL TAXES AND RELIGIOUS ENDOWMENTS, FORT ST.GEORGE, CHENNAI-600 009.
6.THE SECRETARY, UNION OF INDIA REPRESENTED MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI.
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W.P.Nos.16508 to 16510 of 2004
R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J.
nsd
W.P.Nos.16508 to 16510 of 2004
24.01.2024
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Seven Seas Petroleum (P) Limited
The Commercial Tax Officer, Valluvarkottam Assessment Circle, Chennai
The Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench
The State of Kerala represented by the Secretary, Department of Revenue
The State of Karnataka represented by the Secretary, Department of Revenue
Union of India represented by the Secretary, Ministry of Finance, Department of Revenue
R. Mahadevan
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
