JAIN PACKAGING Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondents.

(2.) AT this stage of the hearing of the writ petition, it is submitted by the learned counsel appearing for the petitioner that the constitutional validity of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001, and the various notifications issued by the State Government in exercise of the powers conferred, under Section 15 of the said Act, had been challenged before a Division Bench of this Court. The Division Bench, in the case reported in ITC Limited Vs. State of Tamil Nadu and another [(2007) 7 VST 367], had held as follows:

(3.) IN view of the submissions made by the learned counsel appearing for the petitioner and in view of the decision cited supra, the writ petition is allowed. It is made clear that it is open to the petitioner to make a representation to the second respondent, for the granting of adjustment of the entry tax already deposited, against the Tamil Nadu Value Added Tax Act, 2006, that may be levied, in respect of the petitioner firm, and it is for the second respondent to consider and pass appropriate orders thereon, as expeditiously as possible. No costs. Consequently, connected writ petition miscellaneous petition is closed.