WP No. 7416 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-02-2026 CORAM THE HON'BLE MS. JUSTICE P.T. ASHA WP No. 7416 of 2026 And WMP.Nos.7982, 7896 & 7988 of 2026 M/s Eveready cotton Mills private Limited HTSC 039094390211 Eveready spinning Mills office building, 12 Jothitheater Road Tirupur 641 601 repd Joint managing Director Mr.S. Chandrakumar ..Petitioner(s) Vs 1. State Of Tamilnadu, Rep By The Secretary To Government Energy Department, Secretariat, Fort St.George, Chennai 600 009 2. The Chief Electrical Inspector To The Government Thiru-vi-ka industrial estate, guindy, chennai-600 032. 3. Tamil Nadu Generation And Distribution Corporation Limited (tangedco) Rep. By its chairman and managing director, 144, anna salai, chennai-600 002. 4. The Superintending Engineer, TNPDCL, Palladam Electricity Distribution Circle, Palladam ..Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 7416 of 2026 __________ Page2 of 4 Prayer: - Writ petition filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus calling for the records of the 1st Respondent comprised in G.O. (Ms.) No. 55 Energy (D2) Department dated 20.10.2021 and quash the same as arbitrary, illegal and is violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003 and consequently forbear the respondents, their officers, employees, subordinates, agents, men or any other persons claiming and / or acting under them from in any manner levying E.Tax on the Power purchased from Indian Energy Exchange / Power Exchange. For Petitioner(s): R.S.Pandiyaraj For Respondent(s): Mr.L.Jaivenkatesh, Standing Counsel for R.1 to R.4. ORDER This writ petition has been filed challenging G.O.(Ms.)No.55 dated 20.10.2021 and for a consequential direction to the respondents not to demand or collect any electrical tax for the power purchased from Indian Energy Exchange Limited (IEX). 2. Heard the respective learned counsel appearing for the parties. 3. The issue involved in the present writ petition was earlier considered in a batch of writ petitions in W.P.Nos.4871 of 2022 etc., dated 09.06.2025, https://www.mhc.tn.gov.in/judis WP No. 7416 of 2026 __________ Page3 of 4 wherein this Court had quashed the G.O.(Ms.)No.55 dated 20.10.2021 and it is stated that the order has become final insofar as quashment of this Government Order is concerned and no appeal has been filed. 4. In view of the above, it would suffice if the above order is followed and the present writ petition is disposed of in terms of the earlier order passed by this Court in W.P.Nos.4871 of 2022 etc., dated 09.06.2025. Consequently, the connected Miscellaneous Petitions are closed. No costs. 25-02-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SHR To 1. State Of Tamilnadu, Rep By The Secretary To Government Energy Department, Secretariat, Fort St.George, Chennai 600 009 2. The Chief Electrical Inspector To The Government Thiru-vi-ka industrial estate, guindy, chennai-600 032. 3. Tamil Nadu Generation And Distribution Corporation Limited (tangedco) Rep. By its chairman and managing director, 144, anna salai, chennai-600 002. 4. The Superintending Engineer, TNPDCL, Palladam Electricity Distribution Circle, Palladam https://www.mhc.tn.gov.in/judis WP No. 7416 of 2026 __________ Page4 of 4 P.T.ASHA J. SHR WP No. 7416 of 2026 25-02-2026 (1/3) https://www.mhc.tn.gov.in/judis