LAWS(MAD)-2019-12-267

CHEMPLAST SANMAR LIMITED Vs. STATE OF TAMIL NADU

Decided On December 16, 2019
CHEMPLAST SANMAR LIMITED Appellant
V/S
STATE OF TAMIL NADU Respondents

JUDGEMENT

(1.) The appellant Assessee M/s.Chemplast Sanmar Limited, Chennai has filed this intra Court appeal aggrieved by the order of the learned Single Judge dated 10.02.2017, dismissing the writ petition and refusing the refund of the gallonage fees or administrative fees imposed on the Assessee under Rule 5 of the Tamil Nadu Denatured Spirit Methyl Alcohol and Varnish (French Polish) Rules, 1959 (hereinafter referred to as the '1959 Rules').

(2.) The relevant operative portion of the order of the learned Single Judge is quoted below for ready reference.

(3.) The learned Single Judge has quoted the history of the earlier litigation launched by the appellant Assessee seeking the refund of Rs.30,28,260/- levied on it for the import of Methyl Alcohol through canalising agency who had imported the said restricted goods from out of India to Bombay / Kandla Port. The State of Tamil Nadu had levied the aforesaid gallonage fees in question on the appellant under Rule 5 of the aforesaid Rules, 1959. The said Rule 5 of the Tamil Nadu Denatured Spirit Methyl Alcohol and Varnish (French Polish) Rules, 1959 reads as under:-