2021 (5) TMI 803

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..... lar 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 o .....

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..... petitioner challenges the validity of the impugned Circular dated 09.07.2002 issued by the first respondent. The contention of the petitioner's counsel is that the authorities are not justified in mandating that the Entry Tax is payable on purchase of motor vehicle from the outside state for sale in Tamil Nadu. According to him, the liability of paying Entry Tax will lie, when the motor vehic .....

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..... the rights of the assessee has been affected, then challenge will certainly lie. I would not like to examine the issue in the abstract. 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. No costs. Consequently, connected miscellaneous petitions are closed. - .....

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