Madras High Court
M/S.Dhanalakshmi Oil Traders vs The State Of Tamilnadu Rep on 25 July, 2017
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.07.2017 CORAM THE HON'BLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.19831 of 2004 M/s.Dhanalakshmi Oil Traders, Rep., by Partner, V.Dhanasekaran, 252-5, East Marret Street, Madurai -1. ... Petitioner Vs. 1.The State of Tamilnadu Rep., by Secretary to Government, Commercial Taxes Department, Fort., St., George, Chennai 9. 2.The Commercial Tax Officer (FAC), Munichalai Road Circle, Madurai -20. ... Respondents Prayer in all W.Ps : Petitions filed under Article 226 of The Constitution of India praying to issue a Writ of Mandamus, to forbear the respondents from assessing, levying collecting and demanding Re-Sale Tax on the petitioner's distribution of AIRCEL Starter Pack and Re-charge Cards pertaining to M/s.Aircel Ltd. For Petitioner : Mr.A.Chandrasekaran For Respondent : Mr.K.Venkatesh G.A. O R D E R
Heard Mr.A.Chandrasekaran, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents.
2.The Writ Petition has been filed for issuance of a Writ of Mandamus, to forbear the respondents from assessing, levying, collecting and demanding Resale Tax on the petitioner's distribution of AIRCEL Starter Pack and Re-charge Cards pertaining to M/s.Aircel Ltd.
3.It is submitted by the learned counsels on either side that the legal issue, which is involved in this Writ Petition, has been settled by various decisions and has also been clarified by the Authority for Clarification and Advance Ruling, dated 29.10.2014, to the following effect:-
12. The re-clarification in respect of the Recharge Coupons, based on the above is as follows:-
(i) The Recharge Coupons or vouchers for mobile phone connections are not goods, falling within the scope of the definition of Goods, under Section 2(21) of the TNVAT Act, 2006 and therefore attracts no tax liability under Section 3(2) of the TNVAT Act, 2006.
(ii) Consequently the clarification advanced earlier in this regard in ACAAR No.86/2012-13 (Acts Cell-II/38112/2012), dated 14.02.2013, is rescinded.
In the light of the above clarification, the Writ Petition is allowed. No costs.
25.07.2017
Index : No
pbn
To
1.The State of Tamilnadu Rep., by
Secretary to Government,
Commercial Taxes Department,
Fort., St., George,
Chennai 9.
2.The Commercial Tax Officer (FAC),
Munichalai Road Circle,
Madurai -20.
T.S.SIVAGNANAM, J.
pbn
W.P.No.19831 of 2004
25.07.2017