Writ petition challenging the constitutional validity of the amendment to Section 6 of the Tamil Nadu VAT Act, 2006. The petitioner conceded that a Coordinate Bench had upheld the provision in LG Electronics India Pvt. Ltd.; the issue being no longer res integra, the petition was disposed of 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.2654 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.04.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
W.P.No.2654 of 2009
M/s. Nagarjuna Constructions Company Limited Rep. by P.Narasimhan No.2, Second Street, Balaji Avenue T.Nagar, Chennai 17.
.. Petitioner
Vs.
Chennai 9.
Prayer: 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 that the dealer who purchases goods from outside the state or
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W.P.No.2654 of 2009
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 the Petitioner : Ms.Rukmani Venugopalan For Mr.S.Raveekumar For the Respondents : Mr.Venkatesaran.M Special Government Pleader (T)
ORDER
(Made by the Hon'ble Chief Justice)
We have heard Ms.Rukmani Venugopalan, learned counsel for the petitioner and Mr.Venkateswaran, learned Special Government Pleader (Tax) for the respondents.
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W.P.No.2654 of 2009
Accordingly, the writ petition is disposed of. There shall be no order as
to costs.
(S.V.G., CJ.) (J.S.N.P., J.) 03.04.2024 Index : Yes/No Neutral Citation : Yes/No
kpl
To
_________ Page 3 of 4_
W.P.No.2654 of 2009
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J
(kpl)
W.P.No.2654 of 2009
03.04.2024
_________ Page 4 of 4_
1 issue framed by the court
Whether the amendment to Section 6 of the TNVAT Act, 2006 inserting the expression excluding dealers purchasing goods from outside the State or importing goods is ultra vires Articles 14, 19(1)(g), 26
Colour shows how this judgement treated each authority
LG Electronics India Pvt. Ltd. v. The State of Tamil NaduRelied on
[W.P.No.29096 of 2007 etc. batch dated 31.03.2022]
2 provisions across 2 enactments
M/s. Nagarjuna Constructions Company Limited
The State of Tamil Nadu
The Assistant Commissioner (CT) T.Nagar (North) 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
