RAM BLUE METALS Vs. PRINCIPAL COMMISSIONER

JUDGEMENT

(1.) Mr.Mohammad Shaffiq, learned Special Government Pleader (Taxes) accepts notice for all four respondents. By consent of, and at request of learned counsel for the petitioner and Mr.Shaffiq, the Writ Petition is taken up for final disposal at the stage of admission.

(2.) Both learned counsel draw my attention to an order passed 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. Mr.Shaffiq agrees that there is complete identity on facts and in law in the matter before me as well as in the matter considered earlier. I thus reiterate the view taken in the above matter.