M/S.Cartini India Limited vs The Assistant Commissioner (Ct)
2021 Latest Caselaw 12916 Mad

                                                                                  W.P.Nos.8977 & 8978 of 2011



                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED : 01.07.2021

                                                             CORAM

                               THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM

                                                   W.P.Nos.8977 & 8978 of 2011

                     M/s.Cartini India Limited,
                     (Formerly: Godrej Appliances Limited)
                     Rep., by its Whole-Time Director,
                      Bomi Mistry,
                     C/o.Kalyaniwalla & Mistry,
                     3rd Floor, PR-1, Business Centre,
                     Plot No.34, 35, Senapati Bapat Road,
                     Pune-411 016.                                       .. Petitioner in both W.Ps.

                                                                -vs-

                     The Assistant Commissioner (CT),
                     Villivakkam Assessment Circle,
                     5 High Court Colony,
                     Villivakkam,
                     Chennai-600 049.                                    .. Respondent in both W.Ps.

                                   Petitions filed under Article 226 of the Constitution of India praying
                     for issuance of Writ of Certiorarified Mandamus to call for the records on
                     the files of the respondent in TNGST No.1360714/2001-02 and TNGST
                     No.1360714/2002-03 dated 22.04.2010, quash the same and consequently,
                     direct the respondent to grant the petitioners a refund of entry tax of


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                                                                               W.P.Nos.8977 & 8978 of 2011



                     Rs.43,18,366/- and Rs.1,48,53,338/- in terms of the application of the
                     petitioner dated 08.02.2010 respectively.

                                    For Petitioner     :      Mr.N.Inbarajan
                                    (In both W.Ps.)

                                    For Respondent     :      Mr.V.Veluchamy,
                                    (In both W.Ps.)           Government Advocate


                                                           ******

                                                   COMMON ORDER

                               The impugned notices dated 22.04.2010 state that the petitioner made

                     a request for refund of entry tax paid under the Tamil Nadu Entry of Goods

                     Act, 2001. The notices further state that during the relevant point of time,

                     the State of Tamil Nadu filed Special Leave Petitions against the decision of

                     this Court and they are still pending.



                               2.It is brought to the notice of this Court that the Special Leave

                     petitions were admitted and numbered as C.A.Nos.11086 & 11089 of 2017

                     and judgment was delivered on 23.08.2017, reversing the judgment of this

                     Court. Thus, the petitioner is not entitled for refund of entry tax paid under


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                                                                               W.P.Nos.8977 & 8978 of 2011



                     the Tamil Nadu Entry of Goods Act, 2001. Thus, no further adjudication is

                     required in respect of the grounds raised.



                               In view of the above, these writ petitions stand disposed of. No costs.


                                                                                  01.07.2021

                     Index : Yrd
                     Speaking Order

                     abr

                     To

                     The Assistant Commissioner (CT),
                     Villivakkam Assessment Circle,
                     5 High Court Colony,
                     Villivakkam, Chennai-600 049.




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                                          W.P.Nos.8977 & 8978 of 2011



                                      S.M.SUBRAMANIAM, J.

(abr)

W.P.Nos.8977 & 8978 of 2011

01.07.2021

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https://www.mhc.tn.gov.in/judis/