2007 (7) TMI 617

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..... quash the order dated December 19, 2006 and subsequently for a direction to refund entry tax collected to the petitioner paid by them as per the petitioner's representation dated June 29, 2007. The petitioners are manufacturers of mild steel rods, angles, channels, bars, flats and squares at Salem and assessee on the files of the Commercial Tax Officer, Shevapet (North) Circle, Salem. The pe .....

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..... submitted that the impugned order is contrary to the Division Bench judgment and therefore, it is liable to be set aside and consequently the petitioner is entitled to refund of tax paid by the petitioner. The constitutional validity of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 and various notifications issued by the State Government in exercise of the powers conferred by se .....

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..... du Tax on Entry of Goods into Local Areas Act, 2001 is illegal, unauthorised and violative of article 301 of the Constitution. The writ petitions are allowed as above and the levy and demand notices issued would stand quashed. . ." Mr. R. Mahadevan, Additional Government Pleader appearing on behalf of the respondent submitted that the issue is covered by the above said decision of the Divisi .....

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