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Tvl S.Sithick Rajan vs. The State Of Tamilnadu

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WP(MD)/2047/2012HC MadrasGSTCNR HCMD01003485201205 January 2024Bench: HONOURABLE MR JUSTICE D. KRISHNAKUMAR,HONOURABLE MR JUSTICE R.VIJAYAKUMAR3 pages

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Cause title — parties, addresses and appearances
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Date : 05/01/2024 CORAM WP(MD). No.2047 of 2012 Tvl S.Sithick Rajan, ... Petitioner Vs 1. The State of Tamilnadu, Rep by the Secretary to Government, Commercial Taxes and Registration Department, Fort St George, Chennai-9.. 2. The Assistant Commissioner, (Ct) Sivagangai.. ... Respondents For Petitioner : M/s. A. Chandrasekaran, Advocate. For Respondent : , Government Advocate (Crl.Side) PRAYER :- Pleased to issue a Writ of Declaration, declaring that Section 3(4) of the Tamilnadu Value Added Tax Act 2006 in so far as the exrpession who effects second and subsequent sales of goods purchased within the State is concerned and Section 1911) of the Tamilnadu Value Added Tax act 2006 and Rule 10(2) of the Tamilnadu Value Added Tax Rules 2007 are inconsistent with the charging section 3 and the general scheme of the Tamilnadu Value Added Tax Act 2006 and the resultant denial of the Input Tax credit invoking section 19(11) of the Tamilnadu value added tax act 2006 as arbitraty, irriational and infrining the rights of the petitioners....0

ORDER

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TO 1. The State of Tamilnadu, Rep by the Secretary to Government, Commercial Taxes and Registration Department, Fort St George, Chennai-9..

2.

The Assistant Commissioner, (Ct) Sivagangai.. https://www.mhc.tn.gov.in/judis

,J

ORDER IN WP(MD) No.2047 of 2012 Date : 05/01/2024 https://www.mhc.tn.gov.in/judis

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