Madras High Court
M/S.Colourline vs The Deputy Commercial Tax Officer on 12 March, 2024
Author: D.Bharatha Chakravarthy
Bench: Sanjay V.Gangapurwala, D.Bharatha Chakravarthy
W.P.No.1848 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.1848 of 2006
M/s.Colourline,
17, Gulam Abbas Ali Khan 3rd Street,
Chennai-6. .. Petitioner
vs
1.The Deputy Commercial Tax Officer,
Nungambakkam Assessment Circle,
Chennai-600 031.
2.The State of Taml Nadu,
rep. by the Secretary to the Government,
Commercial Taxes & Religious Endowment,
Fort St. George, Chennai. .. Respondents
Prayer : Petition filed under Article 226 of the Constitution of India
seeking issuance of a writ of declaration declaring Entry 52(IV) Part 'C'
of the First Schedule of the Tamil Nadu General Sales Tax Act, 1959 in
so far as it proceeds to levy of sales tax on printing of materials as per
the specification of the customers on job work basis (Containing the
particular name of the customer and/or other specifications as ordered
__________
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W.P.No.1848 of 2006
by them without which the goods are liable to be rejected), as ultra
virus and violative of Entry 52, List II, VII Schedule tot he Constitution
read with Article 366 (29-A) (b) and Article 265 of the Constitution of
India.
For the Petitioner : Mr.K.Venkatasubramanian
For the Respondents : Mr.Venkateswaran
Spl. Goverment Pleader (T)
ORDER
(Order of the court was made by the Hon'ble Chief Justice) Heard Mr.K.Venkatasubramanian, learned counsel for the petitioner; and, Mr.Venkateswaran, learned Special Government Pleader (Taxes) for the respondents.
2. Learned counsel for the petitioner fairly concedes that the issue raised in the present writ petition is decided against the petitioner by a Division Bench of this Court in the case of Bharat Offset and others v. Tamil Nadu Taxation Special Tribunal and another, reported in [2010] 34 VST 342 (Mad). To decide whether the contract in question is a works contract or if it is only a sale, the transactions will have to be examined on merits on the basis of the terms of the __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis W.P.No.1848 of 2006 contract.
3. In the light of the above, the writ petition stands disposed of.
There shall be no order as to costs.
(S.V.G., CJ.) (D.B.C., J.)
12.03.2024
Index : Yes/No
Neutral Citation : Yes/No
bbr
To
1.The Deputy Commercial Tax Officer, Nungambakkam Assessment Circle, Chennai-600 031.
2.The Secretary to the Government, State of Taml Nadu, Commercial Taxes & Religious Endowment, Fort St. George, Chennai.
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