Madras High Court
Roofit Industries Ltd vs The State Of Tamil Nadu on 12 March, 2024
Author: D.Bharatha Chakravarthy
Bench: Sanjay V.Gangapurwala, D.Bharatha Chakravarthy
W.P.No.1429 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.1429 of 2006
Roofit Industries Ltd.,
B-42, Sipcot Industrial Complex,
Gummidipoondi,
Tiruvallur District
rep. by its Works Manager. .. Petitioner
vs
1.The State of Tamil Nadu,
rep. by the Secretary to Government,
Department of Commercial Taxes and
Religious Endowments,
Fort St. George,
Chennai-600 009.
2.The Commercial Tax Officer,
Ponneri Assessment Circle,
Tiruvallur District. .. Respondents
Prayer : Petition filed under Article 226 of the Constitution of India
seeking issuance of a writ of declaration declaring that Sec.2(1)(aa) of
the Tamilnadu Additional Sales Tax Act, 1970 to be read to the effect
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W.P.No.1429 of 2006
that the taxable turnover for the purpose of levy of Additional Sales
Tax be calculated with the reference to the taxable turnover and above
the exempted limit provided u/s 2(1)(aa) of the Tamilnadu additional
Sales Tax Act, 1970.
For the Petitioner : Mr.S.Raveekumar
For the Respondents : Mr.Venkateswaran
Spl. Government Pleader (T)
ORDER
(Order of the court was made by the Hon'ble Chief Justice) Heard Mr.S.Raveekumar, learned counsel for the petitioner; and, Mr.Venkateswaran, learned Special Government Pleader for the respondents.
2. Learned counsel for the petitioner submits that the petitioner company went into liquidation in the year 2017. The issue involved in this writ petition is already decided in Tax Case (Revision) No.2316 of 2008, dated 8.7.2010 [The State of Tamil Nadu, rep. by the Deputy Commissioner of Commercial Taxes, Tiruchirappalli Division, Tiruchirappalli v. National Time Co.] and in W.A.(MD) No.174 of 2023, reported in 2016-VIL-548-MAD.
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3. In the light of that, the present 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 Secretary to Government, State of Tamil Nadu, Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai-600 009.
2.The Commercial Tax Officer, Ponneri Assessment Circle, Tiruvallur District.
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