IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 3.3.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.5004 and 5005 of 2011 TVL.SYHIMS GRANITES REP.BY ITS MANAGING PARTNER K. YUSUFF BASHA [ PETITIONER IN BOTH THE WRIT PETITIONS] Vs THE ASSISTANT COMMISSIONER (CT) ARISIPALAYAM CIRCLE SALEM [ RESPONDENT IN BOTH THE WRIT PETITIONS] W.P.No.5004 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records on the files of the respondent in TNGST.2841894/2003-04 (entry tax) dated 24.1.2011 and quash the same as being contrary to the principle laid down by this Honourable Court in the judgment reported in (2007) 7 VST 367 (M/s. ITC Limited Vs. State of Tamilnadu and another). W.P.No.5005 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records on the files of the respondent in TNGST.2841894/2004-05 (entry tax) dated 24.1.2011 and quash the same as being contrary to the principle laid down by this Honourable Court in the judgment reported in (2007) 7 VST 367 (M/s. ITC Limited Vs. State of Tamilnadu and another). For petitioner : Mr.R.Senniappan For respondents : Mr.K.Radhakrishnan Government Advocate (Taxes) https://hcservices.ecourts.gov.in/hcservices/ C O M M O N O R D E R The learned counsel appearing for the petitioner had submitted that in view of the order of the Division Bench of this Court in ITC LIMITED VS. STATE OF TAMIL NADU AND ANOTHER, reported in (2007) 7 VST 367 (Mad), the assessment orders have to be set aside and the matters have to be remitted back to the respondent for fresh consideration. 2. Mr.K.Radhakrishnan, the learned Government Advocate (Taxes) appearing on behalf of the respondent has no objection for this Court passing such an order. 3. The Division Bench of this Court, in ITC LIMITED VS. STATE OF TAMIL NADU AND ANOTHER reported in (2007) 7 VST 367, had held as follows:- "...We hold that the levy of entry tax on goods imported from other States to the State of Tamil Nadu and from abroad is not compensatory in nature, since the State Government could not discharge its burden by placing materials before the court that payment of levy of entry tax is reimbursement/recompense for the quantifiable/measurable benefit provided or to be provided to the tax payers. The impugned levy imposing entry tax being discriminatory is also violative of article 304(a) of the Constitution. We, therefore, hold that the demand and collection of entry tax under the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 is illegal, unauthorised and violative of article 301 of the Constitution. The writ petitions are allowed as above and the levy and demand notices issued would stand quashed." 4. In view of the submissions made by the learned counsels appearing for the parties concerned and in view of the order of the Division Bench cited supra, the assessment orders, dated 24.1.2011, are set aside and the matters are remitted back to the concerned authority, for fresh consideration, in accordance with law. The order of the Division Bench, cited supra, has to be kept in view, by the authority concerned before the assessments are finalised. https://hcservices.ecourts.gov.in/hcservices/ 5. The writ petitions are disposed of, with the above directions. No costs. Consequently, connected M.P.Nos.1 and 1 of 2011, are closed. lan Sd/- Asst. Registrar //True Copy// Sub Asst. Registrar To: THE ASSISTANT COMMISSIONER (CT) ARISIPALAYAM CIRCLE SALEM + 1 cc to Mr. R. Senniappan, Advocate SR No.16118 + 1 cc to Spl Government Pleader, SR No.15571 VSV(CO) SR/11.3.2011 Writ Petition Nos.5004 and 5005 of 2011 https://hcservices.ecourts.gov.in/hcservices/