W.P(MD) No.4846 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Date : 29.01.2026 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN AND THE HONOURABLE MRS.JUSTICE R.KALAIMATHI W.P(MD) No.4846 of 2020 & W.M.P.(MD)No.4214 of 2020 Sri Swaminatha Constructions, Rep. by its Partner, Mr.K.Mathiazhagan, No.10, State Bank Colony, Kumbakonam, Thanjavur District. ... Petitioner Vs. 1.State of Tamil Nadu, Rep. by its Secretary to Government, Department of Commercial Taxes & Registration, Fort St.George, Chennai-600 009. 2.The Assistant Commissioner (CT)(FAC). Kumbakonam-I Assessment Circle, CT Buildings, Kumbakonam, Thanjavur District. ... Respondents 1/4 https://www.mhc.tn.gov.in/judis W.P(MD) No.4846 of 2020 PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Declaration, to declare the amendment to Section 6 of the Tamil Nadu Value Added Tax, 2006, inserting the expressions other than the dealer who purchases goods from outside the State or imports goods from outside the Country by Section 3(i) of the Amendment Act 21 of 2007 as ultra vires Article 14, 19(1)(g), 265, 301 to 304 of the Constitution of India. For Petitioner : Mr.A.Chandrasekaran for Mr.K.Soundararajan For Respondents : Mr.R.Suresh Kumar Additional Government Pleader ORDER (Order of the Court was made by G.R.SWAMINATHAN, J.) Heard both sides. 2. In view of the decision rendered in W.P.Nos.29096 of 2007 etc., batch, dated 31.03.2022 (M/s.L.G.Electronics Indian Private Limited Vs. The State of Tamil Nadu & others), this writ petition has to be dismissed. 2/4 https://www.mhc.tn.gov.in/judis W.P(MD) No.4846 of 2020 It is accordingly dismissed. No costs. Consequently, connected miscellaneous petition is closed. (G.R.S., J.) (R.K.M., J.) 29.01.2026 Index : Yes / No Internet : Yes / No NCC : Yes / No rmi To 1.The Secretary to Government, Department of Commercial Taxes & Registration, Fort St.George, Chennai-600 009. 2.The Assistant Commissioner (CT)(FAC). Kumbakonam-I Assessment Circle, CT Buildings, Kumbakonam, Thanjavur District. 3/4 https://www.mhc.tn.gov.in/judis W.P(MD) No.4846 of 2020 G.R.SWAMINATHAN, J. AND R.KALAIMATHI, J. rmi W.P(MD) No.4846 of 2020 29.01.2026 4/4 https://www.mhc.tn.gov.in/judis