Disposed

M/S.Aster Tele Services v. Th State of Tamil Nadu

Madras HC6 Aug 2024WP/4399/2009

Case brief

AI extract

What is this about?

Dealer challenged VAT demands for assessment years 2006-07 and 2007-08 based on the amendment to Section 6 of the Tamil Nadu VAT Act. Following LG Electronics India, which held the amendment prospective from 08.06.2007, the Court allowed the writ for 2006-07 and dismissed the one for 2007-08.

What did the court decide?

Assessment order for 2006-07 quashed; writ for 2007-08 dismissed. No costs; miscellaneous petitions closed.

M/S.Aster Tele Services Vs Th State of Tamil Nadu — GST and Indirect Tax | Madras HC (2024)

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2024:MHC:3086

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W.P.Nos. 4399 & 4400 of 2009

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 06.08.2024

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CORAM :

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THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN

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W.P.Nos. 4399 & 4400 of 2009 M.P.Nos.1 & 1 of 2009

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M/s.Aster Tele Services Private Limited Rep. By its Manager – Taxation, 5/53-2, First Floor, Taluk Office Road, Hosur – 635 109

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.. Petitioner in both WPs

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1.The State of Tamil Nadu Rep. By its Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George, Chennai – 600 009.

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2.The Assistant Commissioner(Commercial Taxes) Hosur South, Hosur. .. Respondents in both WPs

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Prayer in W.P.No.4399 of 2009 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records relating to the petitioner in the files of the 2^nd respondent and quash the impugned order No. Tin No. 33933362958/2006-07 dated February 27,2009 demanding Value Added Tax of Rs.18,84,622/relating to the petitioner's assessment year 2006 – 2007 by placing reliance on the amendment made to Section 6 of the Tamil Nadu Value Added Tax Act, 2006 by inserting the expression 'other than the dealer who purchases goods from outside the state or imports goods from outside the country' introduced vide Act 21 of 2007.

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https://www.mhc.tn.gov.in/judis

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1/4

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W.P.Nos. 4399 & 4400 of 2009

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Prayer in W.P.No.4400 of 2009 :Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records relating to the petitioner in the files of the 2^nd respondent and quash the impugned order No. Tin No. 33933362958/2007-08 dated February 27,2009 demanding Value Added Tax of Rs.34,36,029/relating to the petitioner's assessment year 2007 – 2008 by placing reliance on the amendment made to Section 6 of the Tamil Nadu Value Added Tax Act, 2006 by inserting the expression 'other than the dealer who purchases goods from outside the state or imports goods from outside the country' introduced vide Act 21 of 2007.

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For Petitioner : Mr.Joseph Prabakar (in both WPs) For Respondents : Mr.V.Prashanth Kiran Government Advocate (in both WPs)

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COMMON ORDER

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The issue arise in these writ petitions, both learned counsel accede, is covered by a decision of this Court in M/s.LG Electronics India Private Limited v The State of Tamil Nadu, Rep. By its Chief Secretary to Government of Tamil Nadu, Secretariat, Chennai and others [W.P.No.29096 of 2007 etc batch dated 31.03.2022 : 2022-VIL367-MAD], where the challenge to the provisions of Section 6 of the Tamil Nadu Value Added Tax Act, 2006 were repelled with a caveat that such amendment, dated 08.06.2007, would apply only prospectively.

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