Writ petitions challenging the constitutional validity of an entry in the XIth Schedule and Section 3(2C) of the Tamil Nadu General Sales Tax Act were not pressed; counsel stated the petitioner did not intend to pursue them.
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.Nos.8919 and 8921 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.Nos.8919 and 8921 of 2008
M/s.Hardcastle & Waud Manufacturing Co. Ltd., 104 (Old No.64), Moore Street, Chennai-600 001 rep. by its Senior Accounts Executive Vijaykumar J.Trivedi .. Petitioner in
both WPs
vs
Prayer : Petitions filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring the provisions contained in Entry at Sl.No.9 of the XIth Schedule read with
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W.P.Nos.8919 and 8921 of 2008
Sec.3(2C) of the Tamil Nadu General Sales Tax Act as ultra vires, violative of Article 14, Article 19(1)(g), Article 265, Article 286, Article 301 and Article 304(a) of the Constitution of India and strike down the same.
For the Petitioner : Ms.Sree Lakshmi Valli for M/s.Mallika Srinivasan For the Respondents : Mr.C.Harsharaj Addl. Govt. Pleader (Taxes) assisted by Mrs.K.Vasanthamala Govt. Advocate (Taxes)
ORDER
(Order of the court was made by the Hon'ble Chief Justice)
Learned counsel for the petitioner, on instructions, submits that the petitioner does not intend to pursue the writ petitions.
pressed. There shall be no order as to costs.
(S.V.G., CJ.) (D.B.C., J.) 21.03.2024 Index : Yes/No Neutral Citation : Yes/No bbr
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W.P.Nos.8919 and 8921 of 2008
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W.P.Nos.8919 and 8921 of 2008
To
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W.P.Nos.8919 and 8921 of 2008
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY,J.
bbr
W.P.Nos.8919 ad 8921 of 2008
21.03.2024
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M/s.Hardcastle & Waud Manufacturing Co. Ltd.
The Commercial Tax Officer, Harbour-I Assessment Circle, Chennai
The Secretary to Government, Commercial Taxes Department, Government of Tamil Nadu
Sanjay V.Gangapurwala
D.Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
