Disposed¶33

M/s.Eveready Spg Mills Pvt. Ltd. v. State of Tamilnadu

Madras HC25 Feb 2026WP/7443/2026

Case brief

AI extract

What is this about?

Madras High Court; P.T. Asha J.; 25-02-2026; WP No. 7443 of 2026; WMP Nos. 8012, 8014, 8015 of 2026; Eveready SPG Mills Private Limited; Dindigul; G.O.(Ms.) No. 55 Energy (D2) Department 20.10.2021; electricity tax; E.Tax; Electrical Tax; Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003; Indian Energy Exchange; IEX; Power Exchange; TANGEDCO; Chief Electrical Inspector; Article 226; Certiorarified Mandamus; W.P.Nos.4871 of 2022; 09.06.2025; G.O. quashed; disposed in terms of earlier order; no costs.

What did the court decide?

Writ petition disposed of in terms of the earlier order in W.P.Nos.4871 of 2022 etc., dated 09.06.2025 (by which G.O.(Ms.)No.55 dated 20.10.2021 stood quashed); connected Miscellaneous Petitions (WMP.Nos.8012, 8014 & 8015 of 2026) closed; no costs. ¶33

M/s.Eveready Spg Mills Pvt. Ltd. Vs State of Tamilnadu — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether Electrical Tax (E.Tax) can be levied or collected on power purchased from Indian Energy Exchange Limited (IEX) / Power Exchange — i.e., whether G.O.(Ms.) No. 55 Energy (D2) Department dated 20.10.2021 is arbitrary, illegal and violative of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003, and should be quashed.

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Court's answer

Since the identical issue was already decided in W.P.Nos.4871 of 2022 etc., dated 09.06.2025 — where G.O.(Ms.)No.55 dated 20.10.2021 was quashed and that quashment has become final with no appeal filed — this Court held it would suffice if the above (earlier) order is followed.

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Ratio / Principle

The present writ petition is disposed of in terms of the earlier order passed by this Court in W.P.Nos.4871 of 2022 etc., dated 09.06.2025; consequently the connected Miscellaneous Petitions are closed, with no costs.

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Detailed headnote1 paragraphs

Madras High Court (P.T. Asha J.), order dated 25-02-2026 in W.P. No. 7443 of 2026 (with WMP.Nos.8012, 8014 & 8015 of 2026): M/s Eveready SPG Mills Private Limited challenged G.O. (Ms.) No. 55 Energy (D2) Department dated 20.10.2021 via Certiorarified Mandamus under Article 226, alleging it arbitrary, illegal and violative of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003, and seeking restraint on levy of E.Tax on power purchased from Indian Energy Exchange (IEX). Noting that the identical issue had been decided in W.P.Nos.4871 of 2022 etc., dated 09.06.2025 — in which this Court quashed the very Government Order and that quashment has become final with no appeal — the Court followed the earlier order and disposed of the present petition in its terms, closing the connected Miscellaneous Petitions without costs.

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WP No. 7443 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 25-02-2026

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CORAM

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THE HON'BLE MS. JUSTICE P.T. ASHA

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WP No. 7443 of 2026 And

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WMP.Nos.8012, 8014 & 8015 of 2026

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M/s Eveready SPG Mills private Limited HTSC 059094500104 Kottaiyur Agaram Village Vedasandur TK, Dindigul repd Joint managing Director Mr.S. Chandrakumar

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..Petitioner(s)

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State Of Tamilnadu, Rep By The Secretary To Government Energy Department, Secretariat, Fort St.George, Chennai 600 009

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The Chief Electrical Inspector To The Government Thiru-vi-ka industrial estate, guindy, chennai-600 032.

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Tamil Nadu Generation And Distribution Corporation Limited (tangedco) Rep. By its chairman and managing director, 144, anna salai, chennai-600 002.

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The Superintending Engineer, TNPDCL, Dindigul Electricity Distribution Circle, Dindigul

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..Respondent(s)

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__________ Page1 of 4

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

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WP No. 7443 of 2026

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Prayer: - Writ petition filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus calling for the records of the 1st Respondent comprised in G.O. (Ms.) No. 55 Energy (D2) Department dated 20.10.2021 and quash the same as arbitrary, illegal and is violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003 and consequently forbear the respondents, their officers, employees, subordinates, agents, men or any other persons claiming and / or acting under them from in any manner levying E.Tax on the Power purchased from Indian Energy Exchange / Power Exchange.

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For Petitioner(s): R.S.Pandiyaraj For Respondent(s): Mr.S.Madhusudaran, Standing Counsel for R.1 to R.4.

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ORDER

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This writ petition has been filed challenging G.O.(Ms.)No.55 dated 20.10.2021 and for a consequential direction to the respondents not to demand

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or collect any electrical tax for the power purchased from Indian Energy Exchange Limited (IEX).

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Heard the respective learned counsel appearing for the parties.

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The issue involved in the present writ petition was earlier considered in

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a batch of writ petitions in W.P.Nos.4871 of 2022 etc., dated 09.06.2025,

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Page2 of 4

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

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WP No. 7443 of 2026

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wherein this Court had quashed the G.O.(Ms.)No.55 dated 20.10.2021 and it is stated that the order has become final insofar as quashment of this Government Order is concerned and no appeal has been filed.

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In view of the above, it would suffice if the above order is followed

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and the present writ petition is disposed of in terms of the earlier order passed by this Court in W.P.Nos.4871 of 2022 etc., dated 09.06.2025. Consequently,

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the connected Miscellaneous Petitions are closed. No costs.

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25-02-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

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SHR

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