2025:MHC:505 WP.Nos.34488 & 34489 of 2014 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.34488 & 34489 of 2014 and MP.Nos.1 & 1 of 2014 Tvl. Deepa Primary Crusher Pvt. Ltd., rep. By its Director P.Jagadeesan S.F.No.617/28-C Opp. to K.P.M. School, Eachanari Post, Coimbatore. .. Petitioner in both W.Ps. Vs 1. The State of Tamil Nadu, rep. By its Secretary, CT & RE Department, Fort St. George, Chennai – 600 009. 2. The Assistant Commissioner (CT), Podanur Assessment Circle, CT Buildings, Dr.Balasundaram Road, Coimbatore – 641 018. .. Respondents in both W.Ps 1/4 https://www.mhc.tn.gov.in/judis WP.Nos.34488 & 34489 of 2014 Common Prayer : PETITIONs under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration to declare Section 2(11) of the Tamil Nadu Value Added Tax Act, 2006 as discriminatory and ultravires the Constitution of India and violative of Articles 14, 301, 303 and 304 of Part XIII of the Constitution of India, insofar as it postulates the condition of capital goods being used “in the State” for the purpose of levy of tax at 4%. In both W.Ps For Pertitioner : Mr.A.Chandrasekar for Mr.S.Sridharan 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) The prayer in the Writ Petitions is for a Writ of Declaration to declare Section 2(11) of the Tamil Nadu Value Added Tax Act, 2006 as discriminatory and ultravires the Constitution of India and violative of Articles 14, 301, 303 and 304 of Part XIII of the Constitution of India, insofar as it postulates the condition of capital goods being used “in the State” for the purpose of levy of tax at 4%. 2/4 https://www.mhc.tn.gov.in/judis WP.Nos.34488 & 34489 of 2014 2. The issue involved in these Writ Petitions is, admittedly, covered by a decision of this Court in Schwing Stetter (India) Pvt. Ltd. V. CCT (2016 SCC Online Mad 33970), in favour of the revenue, recording which, these Writ Petitions are dismissed. No costs. Connected Miscellaneous Petitions are also dismissed. [A.S.M., J] [C.K.,J] 24.02.2025 Index:No Speaking order Neutral Citation:Yes sl To 1. The State of Tamil Nadu, rep. By its Secretary, CT & RE Department, Fort St. George, Chennai – 600 009. 2. The Assistant Commissioner (CT), Podanur Assessment Circle, CT Buildings, Dr.Balasundaram Road, Coimbatore – 641 018. 3/4 https://www.mhc.tn.gov.in/judis WP.Nos.34488 & 34489 of 2014 DR. ANITA SUMANTH,J. and C.KUMARAPPAN,J. sl WP.Nos.34488 & 34489 of 2014 and MP.Nos.1 & 1 of 2014 24.02.2025 4/4 https://www.mhc.tn.gov.in/judis