MUTHUMARI MANAMAGIL MANDRAM Vs. GOVERNMENT OF TAMIL NADU

JUDGEMENT

(1.) The petitioner has filed the above writ petition to issue a Writ of Declaration declaring that the definition in Sec.2(15)(ix) to Explanation I and Sec.2(33)(vi) to Explanation I of Tamil Nadu Value Added Tax Act, 2006 are void, unconstitutional, inoperative and unenforceable and the recoveries pursuant thereto are without authority of law and infringe Article 19(g) and 265 of the Constitution of India.

(2.) Mrs.S.Srimathy, learned Special Government Pleader takes notice for the respondents.

(3.) It is brought to the notice of this Court that the Hon'ble Supreme Court in a recent Judgment in STATE OF WEST BENGAL AND OTHERS v. CALCUTTA CLUB LIMITED in Civil Appeal No. 4184 of 2009, dated 03.10.2019, had settled the identical issue sought for in the present writ petition. The relevant portion of the Judgment, dated 03.10.2019, reads as follows:-