Authority: High Court of Judicature at Madras

Order Date: 17-09-2026

Case Overview

  • Petitioner: Bombay Tools Supplying Agency (pvt.) Ltd., represented by its Director Himanshu Vijral Shah, 180 (old 142), Broadway (1st Floor), Chennai-108.
  • Respondents:

1. The Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai-5.

2. The Commercial Tax Officer, Loan Square‑II Asst. Circle, Chennai-108.

3. The State of Tamil Nadu, represented by the Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai-9.

  • Petitions Filed:
  • WP No. 23906 of 2006: Writ petition under Article 226 seeking the court to call for records on file of the first respondent in Proc.No. Acts. Cell I/11132/2006 dated 26.6.2006 and to issue a writ of certiorari or any appropriate order quashing the same.
  • WP No. 23907 of 2006: Writ petition under Article 226 praying for a writ of mandamus to restrain the State of Tamil Nadu and its officers from assessing the sale of precision inspection instruments by the petitioner under Form XVII declaration, pursuant to Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 read with Section 22(2) of the Tamil Nadu General Sales Tax Rules, 1959, at a rate not exceeding 3%.
  • Counsel:
  • For the petitioner – Mr. N. Prasad.
  • For the respondents – Mr. I. Dinesh, Additional Government Pleader.
  • Proceedings: The petitioner, through counsel Mr. N. Prasad, indicated a desire not to pursue the writ petitions and made an endorsement to that effect. The Court recorded this endorsement.

Final Outcome

  • Both writ petitions (WP 23906 & WP 23907 of 2006) were dismissed as withdrawn.
  • No costs were awarded to either side.
  • The connected miscellaneous petition was closed.
  • The order was pronounced by Justice Anita Sumanth and Justice E. Manoharan.

Topics: Tax Litigation, Commercial Tax Assessment