Madras High Court
M/S.Vinayaka Metal Section vs The Commercial Tax Officer on 6 July, 2017
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.07.2017 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.17576 of 2004 M/s.Vinayaka Metal Section, No.60, Manager Chowtry Road, Chennai 21. ... Petitioner Vs. The Commercial Tax Officer, Royapuram Assessment Circle, No.3, II Line Beach, Dass India Tower, Chennai 1. ... Respondent PRAYER: Writ Petition filed under Article 226 of Constitution of India praying to issue Writ of certiorari to call for the records in RC/667/04/A3, dated 11.06.2004 of the respondent. For Petitioner : Ms.A.Sushma Harini For Respondents : Mr.K.Venkatesh, GA ORDER
Heard Ms.A.Sushma Harini, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent.
2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the TNGST Act dealing with the business of Cold Rolled Formed Angle Sheet, has challenged the recovery notice issued by the respondent.
3. The issue as to what is the rate of tax to which Roller Shutter has to be subjected to is no-longer res-integra and has been decided against the assessee in the case of Apparels and Handloom Exporters Association v. State of Tamil Nadu [129 STC 167], which was followed in the case of M/s.Vinayagar Engineering Works and others v. State of Tamil Nadu [TCR Nos.466 to 470 of 2006, etc., dated 24.09.2008].
4. In the light of the settled legal position, the relief sought for by the petitioner cannot be granted as it has been held that the shutters manufactured out of the locally purchased materials are commercially differently identifiable commodity and taxable under Section 3-B of the TNGST Act at applicable rate and value. Accordingly, the writ petition is dismissed. No Costs.
06.07.2017 rkm Index: Yes/no To The Commercial Tax Officer, Royapuram Assessment Circle, No.3, II Line Beach, Dass India Tower, Chennai 1.
T.S.SIVAGNANAM, J.
Rkm W.P.No.17576 of 2004 06.07.2017