✦ Madras High Court

Judgment · High Court

D BHARATHA CHAKRAVARTHY, CHIEF

Case at a glance

Bench
D BHARATHA CHAKRAVARTHY, CHIEF

Outcome

Withdrawn

In view of the request made, the writ petition stands dismissed as withdrawn

Key paragraphs

  • Para 33. In view of the request made, the writ petition stands dismissed as withdrawn. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 29.01.2024 Index : Yes/NoNeutral Citation: Yes/NodrmPage 2 of 4 https://www.mhc.tn.gov.in/judis W.P.No.19336 of 2017To1. The Secretary to Government The State…

Judgment

W.P.No.19336 of 2017IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 29.01.2024CORAM :THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICEANDTHE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHYW.P.No.19336 of 2017M/s.Vivin Texrep by Proprietrix - G.VijayakumariNo.51, Elango Nagar, 4th Cross StreetP.N.Road, Tirupur- 641 602, Tirupur District...Petitioner Vs1. The State of Tamil Nadu Rep. by The Secretary to Government Commercial Taxes Department Fort St. George, Chennai-600 009.

2.

The Assistant Commissioner (CT) Tirupur, South Circle, Tirupur District...RespondentsPrayer: Petition filed under Article 226 of the Constitution of India seeking a writ of declaration, declaring that Entry 77A of the of Schedule IV to the Tamil Nadu Value Added Act, 2006 is unconstitutional for being ultra vires Articles 14, 246, and 286(3) and Sections 14 and 15 of the Central Sales Tax Act, 1956 to the extent that the benefit of exemption under Section 15 of the Tamil Nadu Value Added Tax Act, 2006 is not extended to imported cotton fabrics. Page 1 of 4 https://www.mhc.tn.gov.in/judis W.P.No.19336 of 2017 For the Petitioner: Ms.R.Hemalatha For the Respondents: Mr.M.VenkateswaranSpecial Government Pleaderfor R1 and R2ORDER(Made by the Hon'ble Chief Justice)Motion is made seeking withdrawal of the present writ petition. 2. Mrs.R.Hemalatha, learned counsel for the petitioner and Mr.M.Venkateswaran, learned Special Government Pleader for the respondents are present.

Operative part

3.

In view of the request made, the writ petition stands dismissed as withdrawn. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 29.01.2024 Index : Yes/NoNeutral Citation: Yes/NodrmPage 2 of 4 https://www.mhc.tn.gov.in/judis W.P.No.19336 of 2017To1. The Secretary to Government The State of Tamil Nadu Commercial Taxes Department Fort St. George, Chennai-600 009.2. The Assistant Commissioner (CT) Tirupur, South Circle, Tirupur District. Page 3 of 4 https://www.mhc.tn.gov.in/judis W.P.No.19336 of 2017THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J. (drm) W.P.No.19336 of 2017 29.01.2024Page 4 of 4

Questions this judgment answers

What did the Court decide in this case?

The Court recorded the following disposition: In view of the request made, the writ petition stands dismissed as withdrawn

Which statutory provisions did this judgment involve?

Constitution of India — art. 226; IV to the Tamil Nadu Value Added Act, 2006; Central Sales Tax Act, 1956 — ss. 14, 15; Tamil Nadu Value Added Tax Act, 2006 — s. 15.

Precedent status how later indexed judgments have treated this case

No known negative treatment found in the Courts & Cases corpus.

This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.

Why is this linked?

This is the original judgment text, reproduced from the public court record. Always verify it against the official record before relying on it in a filing — check it on Madras High Court or eCourts case status. ← Search more judgments