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[Cites 2, Cited by 0]

Madras High Court

M/S.Sholingur Textiles Limited vs The State Of Tamil Nadu Rep. By on 14 March, 2024

Author: M.Sundar

Bench: M.Sundar

                                                                               W.P.No.36783 of 2007

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED: 14.03.2024

                                                          CORAM

                                    THE HONOURABLE MR.JUSTICE M.SUNDAR
                                                   and
                      THE HONOURABLE MRS.JUSTICE K.GOVINDARAJAN THILAKAVADI

                                              W.P. No.36783 of 2007

                     M/s.Sholingur Textiles Limited,
                     No.31, Cathedral Garden Road,
                     Chennai – 600 034.                                   .. Petitioner

                                                           Vs.

                     1.The State of Tamil Nadu rep. By
                       Chief Secretary to Government of
                              Tamil Nadu, Secretariat,
                       Chennai.

                     2.The Commissioner of Commercial Taxes,
                       Chepauk, Chennai – 5.

                     3.Commercial Tax Officer,
                       T.Nagar (East) Assessment Circle.                  .. Respondents

                               Writ petition filed under Article 226 of the Constitution of
                     India praying to issue a writ of declaration declaring the impugned
                     circular Lr.No.VAT Cell/7011/2007 (VCC No.297 dated 11.04.2007)
                     issued by the second respondent as ultra vires Section 19(2) of the
                     Tamil Nadu Value Added Tax Act, 2006 and the law laid down by the
                     Supreme Court in the case of Commissioner of Central Excise Vs.
                     Solaris Chemtech Limited (2007) 214 ELT 481 and Commercial
                     Taxation Officer Vs. Rajasthan Taxchem Ltd. (2007) 5 CST 529 in so
                     far as the petitioner is concerned.

                                  For Petitioner      :          Ms.Radhika Chandrasekhar
                                                                 for Mr.K.Vaitheeswaran

                                  For Respondents     :          Mr.T.N.C.Kaushik,
                                                                 Addl. Govt. Pleader (Taxes)

https://www.mhc.tn.gov.in/judis
                     1/4
                                                                        W.P.No.36783 of 2007



                                                      ORDER

(Order of the Court was made by M.Sundar, J.) In the captioned matter, Ms.Radhika Chandrasekhar, learned counsel representing Mr.K.Vaitheeswaran, learned counsel on record for petitioner submits that captioned writ petition has become infructuous and learned counsel sought leave of this Court to withdraw the captioned writ petition. Ms.Radhika Chandrasekhar, learned counsel has made an endorsement in the case file and a scanned reproduction of the same is as follows:

https://www.mhc.tn.gov.in/judis 2/4 W.P.No.36783 of 2007

2. In the light of the narrative thus far, captioned writ petition is disposed of as withdrawn/closed. There shall be no order as to costs.

                                                                  (M.S.J.)      (K.G.T.J.)
                     Index:Yes/No                                        14.03.2024
                     Neutral Citation: Yes/No
                     mmi


                     To

1.The Chief Secretary to Government of Tamil Nadu, Secretariat, Chennai.

2.The Commissioner of Commercial Taxes, Chepauk, Chennai – 5.

3.The Commercial Tax Officer, T.Nagar (East) Assessment Circle.

M.SUNDAR.J., https://www.mhc.tn.gov.in/judis 3/4 W.P.No.36783 of 2007 and K.GOVINDARAJAN THILAKAVADI, J., mmi W.P. No.36783 of 2007 14.03.2024 https://www.mhc.tn.gov.in/judis 4/4