Commissioner Of Commercial Taxes vs Tvl.Sakthi Paper Stores
2022 Latest Caselaw 5958 Mad

                                                                     W.A(MD)Nos.419 to 426 of 2011

                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                              DATED: 23.03.2022

                                                     CORAM:

                              THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
                                               AND
                             THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR

                                     W.A(MD)Nos.419 to 426 of 2011
                                                  and
                                       M.P(MD)Nos.1 and 2 of 2011
                W.A(MD)No.419 of 2011:
                1.Commissioner of Commercial Taxes,
                  Ezhilagam, Chennai – 5.

                2.The Commercial Tax Officer,
                  Sivakasi – I Assessment Circle,
                  Sivakasi,
                  Virudhunagar District.                          :Appellants/Respondents
                                         .vs.

                Tvl.Sakthi Paper Stores,
                Represented by its Partner,
                Thiru K.SP.Subbaiah Chettiar,
                16/2A, P.S.R.Road, Sivakasi                    : Respondent/Petitioner in
                                                                  W.P(MD)No.809 of 2006

                PRAYER: Writ Appeal filed under Clause 15 of the Letters Patent praying this
                Court, against the order dated 12.07.2007 passed in W.P(MD)No.809 of 2006.

                                  For Appellants        :Mr.V.Nirmal Kumar,
                                                       Special Government Pleader
                                  For Respondent       :Mr.R.Saravana Kumar




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                                                                      W.A(MD)Nos.419 to 426 of 2011

                                             COMMON JUDGMENT
                                              *********************
                R.SUBRAMANIAN, J.

AND N.SATHISH KUMAR , J.

The issue involved in these writ appeals regarding misuse of

C-Form by the purchasing dealers and the liability of the selling dealers to be

against, is no longer res integra.

2. The writ Court has held that if the purchasing dealers are not genuine

or the declarations are not false, but genuine and there is a misuse, it is always

open to the Revenue to proceed against the purchasing dealers, in a manner

known to law. Therefore, the writ Court had quashed the demand for additional

tax and penalty.

3. This order has been quoted with approval by the Division Bench in

TCR.No.41 of 2014, to which one of us (NSKJ) is a party. Hence, we do not

see any merit in these writ appeals. The writ appeals fail and are therefore,

dismissed. No Costs. Consequently, Connected Miscellaneous Petitions are

closed.

                                                         [R.S.M.,J.]    [N.S.K.,J.]
                                                                23.03.2022
                Index:Yes/No
                Internet:Yes/No
                pm

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

W.A(MD)Nos.419 to 426 of 2011

R.SUBRAMANIAN, J.

AND N.SATHISH KUMAR , J.

pm

JUDGMENT MADE IN W.A(MD)Nos.419 to 426 of 2011

23.03.2022

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