Writ petition challenging Explanation V to Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act as unconstitutional. Noting that the provision had already been held ultra vires by a Single Judge and affirmed in writ appeal, the Division Bench disposed of 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.8568 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.8568 of 2006
M/s. Kishore Kumar Gokuldas (HUF) 5, Bishop Wallers Avenue East Mylapore
Chennai 4.
.. Petitioner
Vs.
Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring the provisions of Explanation V
Page 1 of 4
W.P.No.8568 of 2006
under Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act introduced by Act 23 of 2002 as ultra vires and unconstitutional.
For the Petitioner : Mr.S.Ramanathan
For the Respondents : Mr.C.Harsharaj Additional Government Pleader
ORDER
(Made by the Hon'ble Chief Justice)
We have heard Mr.S.Ramanathan, learned counsel for the petitioner and Mr.C.Harsharaj, learned Additional Government Pleader for the respondents.
Page 2 of 4
W.P.No.8568 of 2006
Explanation is held to be ultra vires. The judgment of the learned Single Judge has been upheld by the Division Bench in the appeal in W.A.(MD).No.174 of 2013 [ 2016-VIL-548-MAD ].
There shall be no order as to costs.
(S.V.G., CJ.) (D.B.C., J.) 08.03.2024 Index : Yes/No Neutral Citation : Yes/No
kpl
To
_________ Page 3 of 4_
W.P.No.8568 of 2006
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J
(kpl)
W.P.No.8568 of 2006
08.03.2024
_________ Page 4 of 4_
1 issue framed by the court
Whether Explanation V to Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act can sustain levy or recovery of additional sales tax on the petitioner?
2 provisions across 2 enactments
M/s. Kishore Kumar Gokuldas (HUF)
The State of Tamil Nadu rep. by the Secretary to Government Commercial Taxes & Religious Endowments Department
The Deputy Commercial Tax Officer Mylapore Assessment Circle
Sanjay V.Gangapurwala
D.Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
