Tvl. Larsen & Tourbo Limited vs The State Of Tamil Nadu
2025 Latest Caselaw 993 Mad

Madras High Court

Tvl. Larsen & Tourbo Limited vs The State Of Tamil Nadu on 16 July, 2025

Author: Anita Sumanth

Bench: Anita Sumanth

    2025:MHC:1676


                                                                                             T.C.No.14 of 2024




                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                        DATED: 16.07.2025

                                                             CORAM :

                                   THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                     and
                                  THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR

                                                        T.C.No.14 of 2024

                     Tvl. Larsen & Tourbo Limited,
                     No.10, Club House Road Road,
                     Chennai - 600 002.                                                      .. Appellant

                                                                   vs

                     The State of Tamil Nadu
                     Rep. by its Assistant Commissioner (CT),
                     Zone - IX, Chennai - 600 006.                                          .. Respondent

                     Prayer : Appeal filed under Section 38(1) of the Tamil Nadu General

                     Sales Tax, 1959 against the order of the Tamil Nadu Sales Tax Appellate

                     Tribunal (Main Bench), Chennai dated 03.11.2023 made in T.A.No.129

                     of 2004.


                                  For Appellant     :        Mr.N.Prasad

                                  For Respondents :          Mr.Prashanth Kiran
                                                             Government Advocate



                                                           JUDGMENT

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(Delivered by Dr. ANITA SUMANTH.,J)

The present tax case challenges the order of the Tribunal dated

03.11.2023.

2. Both Mr.Prasath, learned counsel, appearing for the

appellant and Mr.Prashanth Kiran, learned Government Advocate,

appearing for the respondent/Department, would concur on the position

that W.P.No.11126 of 2005 had been filed seeking a declaration that

proviso to Section 3-B(2)(d) of the Tamil Nadu General Sales Tax, 1959

is ultra vires Article 366 (29-A)(b) and beyond legislative competence of

the State and Sl.No.54, List II of the Seventh Schedule to the Constitution

of India and unenforceable and the resultant levy and collection of sales

tax from the petitioner as unreasonable and violative of Article 265 and

arbitrary, repugnant to Article 14 of the Constitution of India.

3. That writ petition has been allowed on 23.04.2024 following

the authoritative pronouncement of the Supreme Court in the case of the

same assessee as before us, Larsen & Toubro Ltd. v. Additional Deputy

Commissioner of Commercial Taxes [(2016) 19 VST 512].

4. The impugned order of the Tribunal deals with an

assessment touching upon Section 3-B(2)(d) of the Tamil Nadu General

Sales Act, 1959. In light of the declaration as aforesaid, the impugned

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order of the Tribunal also has no legs to stand. This Tax Case appeal is

allowed. No costs.

[A.S.M., J] [N.S., J] 16.07.2025 Index:Yes/No Neutral Citation:Yes ssm

To

The Assistant Commissioner (CT), State of Tamil Nadu, Zone - IX, Chennai - 600 006.

https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2025 11:35:51 am )

DR. ANITA SUMANTH, J.

and N.SENTHILKUMAR, J.

ssm

16.07.2025

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