UMA BLUE METALS Vs. PRINCIPAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM CHEPAUK CHENNAI

JUDGEMENT

(1.) Heard Mr.P.Rajkumar, learned counsel for the petitioner and Ms.G.Dhanamadhri, learned Government Advocate for the respondents.

(2.) The petitioner in this Writ Petition is dealer. Ms.Dhanamadhri, fairly submits that the issue involved in this Writ Petition is squarely covered by a decision of this Court in W.P.Nos.4173 and 4176 in the case of M/s. Dhandapani Cement Private Limited Vs. The State of Tamil Nadu, wherein the identical issue as arising before me has been considered and decided by me in the following terms:

(3.) The State has, after the date of the above order, filed a Writ Appeal in W.A.No.3403 of 2019 challenging the decision in the case of Ramco Cements (Supra) that has been considered and dismissed by a Division Bench of this Court on 09.03.2020 in the following terms: