Petitioner sought declaration that amended Entry 2 of Second Schedule of TN VAT Act is unconstitutional for levying tax at third stage and preferring TASMAC. Court held issue already decided in batch cases.
No relief granted; Writ Petition dismissed on ground that substantive issue is already decided in previous batch cases.
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.4310 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 07.11.2024
CORAM :
THE HONOURABLE MR. JUSTICE R.SURESH KUMAR AND THE HONOURABLE MR. JUSTICE C.SARAVANAN
W.P.No.4310 of 2015
M/s.Tvl.Vinayaga Friends Association, Rep by its Secretary, No.268, 2nd Main Road, Nehru Nagar, Rajiv Gandhi Salai, Kootivakkam, Chennai 600 008.
... Petitioner
Vs.
1.State rep by Secretary to Government, Commercial Taxes & Registration Department, Fort St.George, Chennai 600 009.
2.Commercial Tax Officer (CT), Thiruvanmiyur Assessment Circle, Chennai District.
3.Tamil Nadu State Marketing Corporation Ltd. (TASMAC) Rep.by its Chariman & Managing Director, CMDA Tower, 4th Floor, No.8 Gandhi Irwin road, Egmore, Chennai 600 008.
4.The District Manager, Tamil Nadu State Marketing Corporation Ltd. Chennai District. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, Page 1 of 4
W.P.No.4310 of 2015
praying for the issuance of Writ of Declaration declaring the amended Entry 2 of the second schedule and the explanation to this entry of Tamil Nadu Value Added Tax Act, 2006 as amended and published in G.O.Ms.No.47 of Commercial Taxes and Registration (b1), dated 27.03.2012 as this levy of sales tax at the third stage of sales and also giving preferential treatment to another dealer TASMAC limited of the same trade is ultra vires, unconstitutional.
For Petitioner : Mr.T.Balaji For Respondents : Mr.C.Harsharaj Additional Government Pleader
ORDER
(Order of the Court is made by R.SURESH KUMAR, J. )
The prayer sought for in this Writ Petition is for declaring the amended Entry 2 of the second schedule and the explanation to this entry of Tamil Nadu Value Added Tax Act, 2006 as amended and published in G.O.Ms.No.47 of Commercial Taxes and Registration (b1), dated 27.03.2012 as this levy of sales tax at the third stage of sales and also giving preferential treatment to another dealer TASMAC limited of the same trade is ultra vires, unconstitutional.
2.When the matter is taken up for hearing, the learned counsel for the petitioner as well as the learned counsel for the respondents have submitted that the issue raised in this Writ Petition has already been decided in batch of cases in W.P.No.22072 of 2012 by an order dated 31.03.2015 by the Co-ordinate Bench of this Court, which is reported in 2015-2-L.W.497 in the matter of Hotel
& Bar (FL.3) Association of Tamil Nadu (HOBAT) Vs. The Secretary to
https://www.mhc.tn.gov.in/judis Page 2 of 4
W.P.No.4310 of 2015
Government & another.
3.It is further stated that as against the said decision of the Co-ordinate
Bench of this Court stated supra, a Special Leave Petition has been filed before the Hon'ble Supreme Court, which is pending.
4.In that view of the matter, since the issue is covered by the said decision
stated supra, this Writ Petition also faces the same fate and accordingly, the Writ Petition stands dismissed. However, there shall be no order as to costs.
(R.S.K., J.) (C.S.N., J.) sli 07.11.2024 Index : Yes/No Speaking Order : Yes/No Neutral Citation : Yes/No
To
1.State rep by Secretary to Government, Commercial Taxes & Registration Department, Fort St.George, Chennai 600 009.
2.Commercial Tax Officer (CT), Thiruvanmiyur Assessment Circle, Chennai District.
R.SURESH KUMAR, J. AND C.SARAVANAN, J.
Page 3 of 4
W.P.No.4310 of 2015
3.Tamil Nadu State Marketing Corporation Ltd. (TASMAC) Rep.by its Chariman & Managing Director, CMDA Tower, 4th Floor, No.8 Gandhi Irwin road, Egmore, Chennai 600 008.
sli
4.The District Manager, Tamil Nadu State Marketing Corporation Ltd. Chennai District.
W.P.No.4310 of 2015
07.11.2024
https://www.mhc.tn.gov.in/judis Page 4 of 4
1 issue framed by the court
Whether the Writ Petition should be allowed declaring the amended Entry 2 of the second schedule of Tamil Nadu Value Added Tax Act, 2006 as ultra vires and unconstitutional.
Colour shows how this judgement treated each authority
2 provisions across 2 enactments
M/s.Tvl.Vinayaga Friends Association
State
Commercial Tax Officer
Tamil Nadu State Marketing Corporation Ltd.
The District Manager, Tamil Nadu State Marketing Corporation Ltd.
RSURESH KUMAR
CSARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
