2025:MHC:506 WP.Nos.30061 & 29654 of 2008 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.02.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C.KUMARAPPAN WP.Nos.30061 & 29654 of 2008 and MP.Nos.1, 2 & 1 of 2008 M/.s.Vaigai Trading Company Pvt. Ltd., rep. By its Managing Director Mr.M.Asi Mohamed No.22, Railadi Street, Nagal Nagar, Dindigul. .. Petitioner in both W.Ps. Vs 1. The State of Tamil Nadu, rep. By its Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai – 600 009. 2. Deputy Commercial Tax Officer, Dindigul (Rural), Dindigul. 3. N.V.K.Mohamed Sultan Rowther & Sons No.95, Market Road, Dindigul – 624 001. .. Respondents in both W.Ps 1/4 https://www.mhc.tn.gov.in/judis WP.Nos.30061 & 29654 of 2008 Common Prayer : PETITIONs under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration to declare that the Entry (X) of Notification No.II(2)/CT/568 (f-8)/2002 dated 01.07.2002 issued by the 1st respondent under 17 of the TNGST Act 1959 which reads as “Arecanut including betelnut and seeval” would also include “Scented Supari (Betel Nut)” in view of the law declared by the Honourable Supreme Court of India in the judgment reported in 2007(6) VST 532 in the matter of Crane Betel Nut Powder Works V. Commissioner of Customs and Central Excise, Tirupathi is illegal and ultra vires. In both W.Ps For Pertitioner : Mr.N.Murali For Respondents : Mr.V.Prashanth Kiran Government Advocate C O M M O N O R D E R (Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.N.Murali, learned counsel for the petitioner, on instructions, submits that the petitioner does not wish to pursue these Writ Petitions and makes an endorsement to this effect. 2. Recording the endorsement made, these Writ Petitions and the connected Miscellaneous Petitions are dismissed as withdrawn. No costs. 2/4 https://www.mhc.tn.gov.in/judis WP.Nos.30061 & 29654 of 2008 [A.S.M., J] [C.K.,J] 24.02.2025 Index:Yes Speaking order Neutral Citation:Yes sl To 1. The State of Tamil Nadu, rep. By its Secretary to Government, Commercial Taxes Department, Fort St. George, Chennai – 600 009. 2. Deputy Commercial Tax Officer, Dindigul (Rural), Dindigul. 3/4 https://www.mhc.tn.gov.in/judis WP.Nos.30061 & 29654 of 2008 DR. ANITA SUMANTH,J. and C.KUMARAPPAN,J. sl WP.Nos.30061 & 29654 of 2008 and MP.Nos.1, 2 & 1 of 2008 24.02.2025 4/4 https://www.mhc.tn.gov.in/judis