Madras High Court
M/S.Cmc Limited vs Assistant Commissioner (Ct) on 13 December, 2017
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.12.2017 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.5886 of 2011 & M.P.No.2 of 2011 M/s.CMC Limited, Central Square I, Third Floor, C.28-C.35, Cipet Road, Thiru Vi Ka Industrial Estate, Guindy, Chennai-600 032. ... Petitioner Vs. 1.Assistant Commissioner (CT), Anna Salai III Assessment Circle, Chennai-600 006. 2.Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. ... Respondents Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, to call for the records of the second respondent in his proceedings in Clarification No.327/2002, D.Dis.Act Cell-II/72607/2002 and quash the proceedings dated 23.12.2002 as illegal and contrary to the provisions of the TNGST Act, 1959. For Petitioner : Mr.C.Baktha Siromoni For Respondents : Mr.S.Kanmani Annamalai, Additional Government Pleader ****** O R D E R
Heard Mr.C.Baktha Siromoni, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents.
2.The only question involved in this writ petition is whether the routers are computer peripherals. This question has been answered in favour of the assessee in the assessees own case in the case of State of Tamil Nadu v. CMC Limited reported in [2014] 75 VST 413 (Mad.).
3.Following the same, this writ petition is allowed in the question of law as answered in favour of the petitioner. No costs. Consequently, connected miscellaneous petition is closed.
13.12.2017 abr Index:Yes/No To
1.The Assistant Commissioner (CT), Anna Salai III Assessment Circle, Chennai-600 006.
2.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.
T.S.SIVAGNANAM, J.
abr W.P.No.5886 of 2011 13.12.2017