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COIMBATORE ROAD CONTRACTORS WELFARE ASSOCIATION vs. STATE OF TAMIL NADU, THE CHIEF ENGINEER, CHENNAI, THE REGIONAL OFFICER, CHENNAI, THE SUPERINTENDING ENGINEER, SALEM AND THE COMMISSIONER OF COMMERCIAL TAXES, CHENNAI
(Madras High Court)

Hon'ble Judges:

T.S.SIVAGNANAM
Pet. Counsel
S.doraisamy
Res. Counsel
R.rajeswaran
K.venkatesh

Petitioner / Applicant

COIMBATORE ROAD CONTRACTORS WELFARE ASSOCIATION
Respondent STATE OF TAMIL NADU, THE CHIEF ENGINEER, CHENNAI, THE REGIONAL OFFICER, CHENNAI, THE SUPERINTENDING ENGINEER, SALEM AND THE COMMISSIONER OF COMMERCIAL TAXES, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Oct 10, 2017
Order No.

W.P.No.26222 of 2017 And W.M.P.No.27871 of 2017

Citation

2017(10) TAXREPLY 3151
Original Order
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ORDER

ORDER Heard Mr.S.Doraisamy, learned counsel for the petitioner and Mr.R.Rajeswaran, learned Special Government Pleader accepts notice for respondents 1 to 4. With the consent on either side, the Writ Petition is taken up for final disposal. 2. The petitioner is an association registered under the provisions of the Tamil Nadu Societies Registration Act, 1975 bearing Registration No.242/2010. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways Department and other Governmental Organisation. The contractors used to remit 2% tax on value for the works executed by them towards the Works Contract Tax under the Tamil Nadu Value Added Tax, 2006 [hereinafter called as “the TNVAT”] in terms of Section 6 of the Act. The Central Goods and Services Tax Act, 2017 with effect from 01.07.2017 certain terms has arisen, which has compelled the petitioner to submit representations ....

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