Tvl.Sakthi Engineering Works, v. the State of Tamilnadu
Case brief
What is this about?
Madras High Court writ petition dismissed 23.04.2025; Neutral Citation 2025:MHC:1053; W.P.No. 13941 of 2012; Tvl. Sakthi Engineering Works, Erode; petitioner proprietor deceased (letters returned endorsed 'deceased'); entry tax; TNGST; non-compensatory entry tax levy; writ of certiorari to quash assessment proceedings Na.Ka.no.1129/2002/A3 dated 30.01.2012 and TNGST/Entry Tax 2940510/2000-01 dated 20.10.2003; Bhavani Assessment Circle; Commercial Tax Officer; Assistant Commissioner (CT); Jindal Stainless Limited v State of Haryana (2017) 12 SCC 1 followed; related W.P.No. 13940 of 2012 dismissed 03.03.2025; M.P.No. 2 of 2012 closed; no costs.
What did the court decide?
The Court recorded its categoric view that the present writ petition has no merit, since the identical petitioner's earlier writ petition W.P.No. 13940 of 2012 questioning the entry tax levy as non-compensatory had already been dismissed on 03.03.2025 following the ratio in Jindal Stainless Ltd.; accordingly, the present petition was dismissed.