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2021 (5) TMI 803 - HC - VAT and Sales TaxLevy of Entry Tax on purchase of motor vehicle from the outside state for sale in Tamil Nadu - validity of Circular dated 09.07.2002 - HELD THAT:- The circular issued in July 2002 has been challenged only in August 2015. The Assistant Commissioner, Palakkarai Assessment Circle, Trichy, appears before this Court through Video Conferencing and states that following the introduction of GST regime, the impugned circular has become infructuous. However, this circular would definitely have relevance in respect of the assessments made prior to 01.07.2017. There is only a general challenge to the validity of the impugned circular. If on account of the circular the rights of the assessee has been affected, then challenge will certainly lie - Leaving open the right of the assessee to question the validity of the impugned circular if he had suffered any order of assessment by applying the circular, these writ petitions are closed.
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