IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.2.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.3590, 3591 and 3592 of 2011, and M.P.No.1/11 in W.P.3590/11 K.P.V.PETRO PRODUCTS PVT.LTD REP.BY ITS DIRECTOR K.P.VARGHESE NO.25 KONGU NAGAR RAMANATHAPURAM COIMBATORE-641 045. [ PETITIONER IN ALL THE WRIT PETITIONS] Vs 1 THE ASSISTANT COMMISSIONER (CT) TRICHY ROAD CIRCLE COIMBATORE-641 018. 2 THE STATE OF KERALA REP.BY ITS SECRETARY DEPARTMENT OF REVENUE TRIVANDRUM KERALA. 3 THE STATE OF KARNATAKA REP.BY ITS SECRETARY DEPARTMENT OF REVENUE BENGALURU KARNATAKA. [ RESPONDENTS IN ALL THE WRIT PETITIONS] Praying in W.P.No.3590 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to call for the records on the files of the First Respondent herein in TNGST.1881634/2003-2004 dated 12.01.2011. W.P.No.3591 of 2011: Writ Petition filed under Article 226 of the Constitution of https://hcservices.ecourts.gov.in/hcservices/ India praying for a writ of Mandamus directing the State of Kerala, the Second Respondent herein, to transfer to the credit of the First Respondent herein the taxes paid to the Special Circle-II by the Petitioners in the State of Kerala under the Central Sales Tax Act on the inter-State sales effected during the assessment year 2003-04 to customers inside the State of Tamil Nadu. W.P.No.3592 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the State of Karnataka the Third Respondent herein to transfer to the credit of the First Respondent herein the taxes paid to the Circle-II, Mangalore by the Petitioners in the State of Karnataka under the Central Sales Tax Act, on the inter-State sales effected during the assessment year 2003-04 to customers inside the State of Tamil Nadu. For petitioner : Mr.N.Inbarajan For respondents : Mr.Haja Nazirudeen Special Government Pleader(T) C O M M O N O R D E R W.P.No.3590 of 2011: At this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that it would suffice, if the impugned order of the first respondent, dated 12.1.2011, is set aside and the matter is remitted back to the first respondent to be considered, afresh, by considering all the issues raised in the reply, on 25.5.2010, including the issue relating to the local sales tax and as to whether the local sales tax and penalty could be levied on inter-State sales. 2. The learned Special Government Pleader, appearing for the respondents had no objection for this Court passing such an order. 3. In view of the submissions made by the learned counsel appearing for the petitioner, the impugned proceedings of the first respondent, dated 12.1.2011, is set aside and the matter is remitted back to the first respondent directing him to pass appropriate orders, afresh, considering all the issues raised in the reply sent by the petitioner, on 25.5.2010, including the issue relating to the applicability of the local sales tax and penalty on inter-State sales, on merits and in accordance with law, after giving an opportunity of hearing to the petitioner, within a period of four https://hcservices.ecourts.gov.in/hcservices/ weeks from the date of receipt of a copy of this order. The petitioner is also directed to produce additional evidence, if any, during the hearing. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed. W.P.Nos.3591 and 3592 of 2011: In view of the above order passed by this Court, on 24.2.2011, in W.P.No.3590 of 2011, these writ petitions are dismissed as infructuous, since, no further orders are necessary. No costs. lan Sd/- Asst.Registrar /True copy/ Sub.Asst.Registrar To: 1 THE ASSISTANT COMMISSIONER (CT) TRICHY ROAD CIRCLE COIMBATORE-641 018. 2 THE SECRETARY DEPARTMENT OF REVENUE STATE OF KERALA TRIVANDRUM KERALA. 3 THE DEPARTMENT OF REVENUE STATE OF KARNATAKA REP.BY ITS SECRETARY BENGALURU KARNATAKA. + 1 cc to the Spl.Govt. Pleader Sr.13399 + 1 cc to Mr.N.Inbarajan, Advocate Sr.13219 RSY(CO) RRI/9.3.2011 Writ Petition Nos.3590, 3591 and 3592 of 2011 https://hcservices.ecourts.gov.in/hcservices/