W.P.Nos. 27546 to 27550 of 2007
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.09.2022
CORAM
THE HON'BLE MR.JUSTICE S. VAIDYANATHAN
AND
THE HON'BLE MR. JUSTICE C. SARAVANAN
W.P. Nos. 27546 to 27550 of 2007
&
M.P. Nos. 1 to 1 of 2007
Bharat Mosaic Tiles,
rep. by its Proprietor,
V. Sithanandham,
55, Sarathi Mansion,
Vellore. ..Petitioner in
all WPs
Vs.
1. The Tamil Nadu Sales Tax
Appellate Tribunal,
rep.by its Secretary,
II Floor, City Civil Court Buildings,
High Court Campus, Chennai – 600 104.
2. The Appellate Assistant Commissioner
(CT),
C.T. Buildings,
Fort Round, Vellore -1.
3. The Deputy Commercial Tax Officer,
Vellore (South) Assessment Circle,
C.T. Buildings,
https://www.mhc.tn.gov.in/judis Fort Round, Vellore -1. ..Respondents
1\4
W.P.Nos. 27546 to 27550 of 2007
in all WPs
Prayer: Petitions under Article 226 of the Constitution of India praying
for issue of a Writ of Certiorari to call for the records of the 1 st respondent in
T.A. Nos. 271, 274, 270, 273 & 272 of 2002 dated 21.02.2007 respectively
and quash the same as illegal, arbitrary and against the provisions of the
Act.
For Petitioner in
all WPs :: Mr.K. Soundararajan
For Respondents in
all WPs :: Mr.V. Prashanth Kiren
Govt. Advocate (T) for
R2 & R3
COMMON ORDER
S. VAIDYANATHAN,J.
AND C. SARAVANAN,J.
By this common order, all the five writ petitions are being disposed of.
2. The writ petitions have been filed challenging the order dated 21.02.2007 passed by the 1st respondent Tribunal in T.A. Nos. 271, 274, 270, 273 & 272 of 2002 respectively whereby the appeals filed by the petitioner herein challenging the order passed by the 2nd respondent/Appellate Assistant Commissioner (CT) came to be dismissed. https://www.mhc.tn.gov.in/judis 3. The common issue that arises for consideration in these writ 2\4 W.P.Nos. 27546 to 27550 of 2007 petitions is whether there was a sale or works contract in respect of the mosaic tiles manufactured by the petitioner.
4. Both the learned counsel for the petitioner and the learned Government Advocate (Taxes) for respondents 2 & 3 would confirm that the issue is squarely covered by the order dated 13.11.2013 passed in Tax Case (Revision) No. 171 of 2009 by a Division Bench of this Court in M.R. Tiles V. The State of Tamil Nadu.
S. VAIDYANATHAN,J.
AND C. SARAVANAN,J.
nv
5. In the light of the aforesaid judgment, we are of the view that there are no merits in the present writ petitions and they are liable to be dismissed. Accordingly, these writ petitions are dismissed. No costs. Connected M.Ps are closed.
(S.V.N.J) (C.S.N.J.)
nv 07.09.2022
To
1.
https://www.mhc.tn.gov.in/judis The Appellate Assistant Commissioner 3\4 W.P.Nos. 27546 to 27550 of 2007 (CT), C.T. Buildings, Fort Round, Vellore -1.
2. The Deputy Commercial Tax Officer, Vellore (South) Assessment Circle, C.T. Buildings, Fort Round, Vellore -1.
W.P. Nos.27546 to 27550 of 2007 https://www.mhc.tn.gov.in/judis 4\4