TRIVENI ALLOYS LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE present writ petition has been filed challenging the letter of the fourth respondent in Letter No.SE/CEDC/N/(O)/AAO/HT/AS/F.E.Tax/D/03, dated 31.12.2003.

(2.) AT this stage of the hearing of the writ petition, the learned counsel for the petitioner had submitted that the issue involved in this writ petition is covered by the Judgment of the Supreme Court, dated 15.5.2007, in Southern Petrochemicals Industries Co. Ltd .vs. Electricity Inspector and E.T.I.O. & others, reported in 2007(3) CTC 273. It is further submitted that the said judgment of the Supreme Court deals with levy of taxes on consumption or sale of energy, under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.