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SRI BALAJI TRANSPORT vs. THE PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES & OTHER
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
S.vijayakumar
Res. Counsel
C.harsha Raj

Petitioner / Applicant

SRI BALAJI TRANSPORT

Respondent THE PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES & OTHER
Court Madras High Court
State

Tamilnadu

Date Dec 15, 2022
Order No.

W.P.No.33742 of 2022 And W.M.P.No.33252 of 2022 in W.P.No.33742 of 2022

Citation

2022(12) TAXREPLY 6762

Original Order
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ORDER

ORDER This common order will govern the captioned main writ petition and captioned 'Writ Miscellaneous Petition' ['WMP']. 2. Captioned matter is in the Admission Board today. Mr.S.Vijayakumar, learned counsel for writ petitioner and Mr.C.Harsha Raj, learned Additional Government Pleader (Tax) who accepted notice on behalf of all the three respondents are before this Court. 3. Owing to the limited perimeter within which the captioned matter perambulates, main writ petition was taken up with the consent of both sides and for this very reason, a counter affidavit from the respondents is really not necessary. 4. Short facts shorn of granular particulars are that the writ petitioner transported 'Carbon Black Feedstock Oil' ['CBFS Oil' or 'said consignment' for the sake of convenience]; that the writ petitioner imported said consignment from Singapore by sea; that thereafter it was transported by Rail from Mumbai to Chennai; that in ....

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