w w w . L a w y e r S e r v i c e s . i n



M/s. Tamil Nadu State Marketing Corporation Ltd., Represented by its Managing Director, R. Kirlosh Kumar v/s Union of India, Represented by its Secretary, Ministry of Finance, New Delhi & Others


Company & Directors' Information:- L & T FINANCE LIMITED [Amalgamated] CIN = U65990MH1994PLC083147

Company & Directors' Information:- S P FINANCE PRIVATE LIMITED [Active] CIN = U65990MH1979PTC021790

Company & Directors' Information:- V L S FINANCE LIMITED [Active] CIN = L65910DL1986PLC023129

Company & Directors' Information:- L R N FINANCE LIMITED [Active] CIN = U65921TN1992PLC089288

Company & Directors' Information:- S M FINANCE LTD [Active] CIN = L65999TG1984PLC004526

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = L65999WB1993PLC058107

Company & Directors' Information:- B R D FINANCE LIMITED [Active] CIN = U65910KL1995PLC009430

Company & Directors' Information:- T C I FINANCE LIMITED [Active] CIN = U65920MH1973PLC017042

Company & Directors' Information:- N V MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057480

Company & Directors' Information:- A. V. B. FINANCE PRIVATE LIMITED. [Active] CIN = U65993DL1992PTC049818

Company & Directors' Information:- S M L FINANCE LIMITED [Active] CIN = U65910KL1996PLC010648

Company & Directors' Information:- S B FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008268

Company & Directors' Information:- INDIA FINANCE LTD. [Active] CIN = L65110WB1984PLC050214

Company & Directors' Information:- TAMIL NADU FINANCE LIMITED [Not available for efiling] CIN = L08031TZ1980PLC000972

Company & Directors' Information:- J J FINANCE CORPORATION LTD [Active] CIN = L65921WB1982PLC035092

Company & Directors' Information:- G V S FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008269

Company & Directors' Information:- G T P FINANCE LIMITED [Active] CIN = U65921TZ1991PLC003149

Company & Directors' Information:- S R K FINANCE PRIVATE LIMITED [Active] CIN = U65910UP1994PTC016038

Company & Directors' Information:- A M MARKETING PRIVATE LIMITED [Active] CIN = U51109WB1982PTC035266

Company & Directors' Information:- R N FINANCE LIMITED [Active] CIN = U74899DL1988PLC034289

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = U65999WB1993PLC058107

Company & Directors' Information:- C K G FINANCE PRIVATE LIMITED [Active] CIN = U65910KL1996PTC010147

Company & Directors' Information:- L N FINANCE LTD [Active] CIN = U65923WB1991PLC052876

Company & Directors' Information:- R K FINANCE LTD [Active] CIN = L65921WB1983PLC035896

Company & Directors' Information:- N T MARKETING PVT LTD [Active] CIN = U63090WB1987PTC042708

Company & Directors' Information:- M K MARKETING PVT LTD [Active] CIN = U51109WB1994PTC062726

Company & Directors' Information:- B P MARKETING LIMITED [Amalgamated] CIN = U51909DL1989PLC035247

Company & Directors' Information:- V P C L FINANCE LIMITED [Active] CIN = U65920TG1996PLC023172

Company & Directors' Information:- K K K MARKETING PRIVATE LIMITED [Active] CIN = U51909WB2003PTC096148

Company & Directors' Information:- J S M FINANCE PVT LTD [Active] CIN = U74140MP1995PTC009542

Company & Directors' Information:- M U S MARKETING PRIVATE LIMITED [Active] CIN = U51109CH1999PTC023223

Company & Directors' Information:- I & D FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1991PTC021369

Company & Directors' Information:- UNION FINANCE LIMITED [Strike Off] CIN = U65910GJ1994PLC023717

Company & Directors' Information:- B S S MARKETING PVT LTD [Strike Off] CIN = U27109WB1988PTC045131

Company & Directors' Information:- R A B MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1989PTC038060

Company & Directors' Information:- L N FINANCE PVT LTD [Active] CIN = U65929AS1992PTC003766

Company & Directors' Information:- N B A FINANCE LIMITED [Strike Off] CIN = U74899DL1993PLC052393

Company & Directors' Information:- I. R. MARKETING PRIVATE LIMITED [Amalgamated] CIN = U51396WB1989PTC047169

Company & Directors' Information:- T P D FINANCE LIMITED [Strike Off] CIN = U67120RJ1994PLC008051

Company & Directors' Information:- K P G MARKETING PRIVATE LIMITED [Strike Off] CIN = U28996DL2008PTC177262

Company & Directors' Information:- R G L FINANCE COMPANY PRIVATE LIMITED [Active] CIN = U74899DL1983PTC015809

Company & Directors' Information:- S K B FINANCE LIMITED [Amalgamated] CIN = U65999WB1996PLC082317

Company & Directors' Information:- S P A MARKETING PRIVATE LIMITED [Active] CIN = U51497KA1996PTC020090

Company & Directors' Information:- J V FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC067873

Company & Directors' Information:- L C J FINANCE PVT. LTD. [Active] CIN = U65921WB1995PTC068809

Company & Directors' Information:- H L T FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921DL1996PTC078128

Company & Directors' Information:- B H MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1993PTC051539

Company & Directors' Information:- D D MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1988PTC032775

Company & Directors' Information:- R N C P FINANCE LTD. [Dissolved] CIN = U67120WB1995PLC072339

Company & Directors' Information:- T T FINANCE LIMITED [Amalgamated] CIN = U67120DL1986PLC023168

Company & Directors' Information:- D S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909WB2008PTC126302

Company & Directors' Information:- P. B. MARKETING INDIA PRIVATE LIMITED [Active] CIN = U50400AS2010PTC009884

Company & Directors' Information:- M M V R FINANCE LIMITED [Active] CIN = U65921TZ1997PLC007705

Company & Directors' Information:- P. V. T( MARKETING) PVT. LTD. [Active] CIN = U51909WB1987PTC043159

Company & Directors' Information:- D B FINANCE PRIVATE LIMITED [Active] CIN = U65191TN1989PTC016705

Company & Directors' Information:- M. C. MARKETING PRIVATE LIMITED [Active] CIN = U51909OR2006PTC009057

Company & Directors' Information:- V L MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109MH2011PTC217172

Company & Directors' Information:- C H P FINANCE PVT LTD [Active] CIN = U65921PB1992PTC012788

Company & Directors' Information:- S L B P FINANCE PRIVATE LIMITED [Active] CIN = U74899DL1990PTC041694

Company & Directors' Information:- R S FINANCE PVT LTD [Active] CIN = U65191WB1988PTC044144

Company & Directors' Information:- I C FINANCE PRIVATE LIMITED [Active] CIN = U65921UP1989PTC011236

Company & Directors' Information:- L R MARKETING PRIVATE LIMITED [Active] CIN = U34300PB1996PTC017535

Company & Directors' Information:- P L MARKETING PRIVATE LIMITED [Active] CIN = U51395OR1999PTC005717

Company & Directors' Information:- K S MARKETING PVT LTD [Active] CIN = U25199WB1994PTC061970

Company & Directors' Information:- V K FINANCE PVT LTD [Strike Off] CIN = U67120WB1991PTC052140

Company & Directors' Information:- C AND N FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921DL1998PTC094290

Company & Directors' Information:- C D R FINANCE LIMITED [Strike Off] CIN = U65910TG1995PLC022237

Company & Directors' Information:- J R FINANCE LIMITED [Active] CIN = U65921PB1996PLC017699

Company & Directors' Information:- I E MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045010

Company & Directors' Information:- I C S FINANCE LIMITED [Strike Off] CIN = U65921TZ1987PLC001991

Company & Directors' Information:- J KUMAR MARKETING LIMITED. [Strike Off] CIN = U51109GJ2006PLC049368

Company & Directors' Information:- I. J. MARKETING PRIVATE LIMITED [Active] CIN = U74900UP2009PTC037071

Company & Directors' Information:- D N MARKETING PVT LTD [Amalgamated] CIN = U74899DL1994PTC060460

Company & Directors' Information:- K G MARKETING PRIVATE LIMITED [Active] CIN = U51900MH1999PTC123253

Company & Directors' Information:- D D S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910DL1996PTC076165

Company & Directors' Information:- K V L FINANCE LIMITED [Strike Off] CIN = U65191TN1989PLC016715

Company & Directors' Information:- D A S FINANCE PVT LIMITED [Strike Off] CIN = U65921PB1993PTC012888

Company & Directors' Information:- S. G. MARKETING PRIVATE LIMITED [Active] CIN = U51909DL1981PTC012710

Company & Directors' Information:- U B FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC051300

Company & Directors' Information:- V L G FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910AP1997PTC027952

Company & Directors' Information:- S S V MARKETING PRIVATE LIMITED [Active] CIN = U51909MH2005PTC154436

Company & Directors' Information:- E M S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921TZ1986PTC001789

Company & Directors' Information:- T D M FINANCE COMPANY PRIVATE LIMITED [Active] CIN = U65923KL1997PTC011601

Company & Directors' Information:- S. F. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018702

Company & Directors' Information:- D S L FINANCE PRIVATE LIMITED [Active] CIN = U65921TG1996PTC023898

Company & Directors' Information:- J V MARKETING PVT LTD [Strike Off] CIN = U51491WB1987PTC041819

Company & Directors' Information:- R D P FINANCE PRIVATE LIMITED [Active] CIN = U65929DL1997PTC089092

Company & Directors' Information:- S R K C FINANCE LIMITED [Amalgamated] CIN = U65999TZ1989PLC002445

Company & Directors' Information:- N B MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1989PTC035474

Company & Directors' Information:- R K N FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1997PTC038377

Company & Directors' Information:- H A FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027064

Company & Directors' Information:- K R MARKETING PRIVATE LIMITED [Strike Off] CIN = U74899DL1991PTC046764

Company & Directors' Information:- V V A FINANCE LTD [Active] CIN = U65993WB1984PLC037171

Company & Directors' Information:- K O MARKETING COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL2001PTC109132

Company & Directors' Information:- Y B FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921CH1996PTC017745

Company & Directors' Information:- D P MARKETING PRIVATE LIMITED [Strike Off] CIN = U45203WB2005PTC103219

Company & Directors' Information:- S M & N MARKETING CO. PRIVATE LIMITED [Strike Off] CIN = U51101DL2007PTC167830

Company & Directors' Information:- D G L FINANCE LTD [Strike Off] CIN = U67120TG1993PLC015604

Company & Directors' Information:- V D MARKETING PRIVATE LIMITED [Active] CIN = U51503DL1996PTC083197

Company & Directors' Information:- P M MARKETING PRIVATE LIMITED [Active] CIN = U51909MH2002PTC134725

Company & Directors' Information:- C & I MARKETING PRIVATE LIMITED [Active] CIN = U74996DL2007PTC159713

Company & Directors' Information:- R K P MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC138457

Company & Directors' Information:- V G MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1994PTC062848

Company & Directors' Information:- A P M MARKETING (INDIA) PVT LTD [Strike Off] CIN = U52520AP1988PTC008470

Company & Directors' Information:- K M MARKETING PRIVATE LIMITED [Active] CIN = U51900MH2000PTC126454

Company & Directors' Information:- M D MARKETING PRIVATE LIMITED [Active] CIN = U51909DL1998PTC092977

Company & Directors' Information:- M S R FINANCE PVT LTD [Strike Off] CIN = U65191TN1989PTC016789

Company & Directors' Information:- R J M MARKETING PRIVATE LIMITED [Active] CIN = U93000DL2009PTC195950

Company & Directors' Information:- G B S MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2004PTC129996

Company & Directors' Information:- H V MARKETING PVT LTD [Active] CIN = U51219WB1995PTC067385

Company & Directors' Information:- P. L. G. MARKETING LIMITED [Active] CIN = U51109DL2007PLC171349

Company & Directors' Information:- G F MARKETING PRIVATE LIMITED [Active] CIN = U74999WB2011PTC158775

Company & Directors' Information:- A N J MARKETING PRIVATE LIMITED [Active] CIN = U74999MH1987PTC043965

Company & Directors' Information:- S S P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1987PTC014526

Company & Directors' Information:- N R D MARKETING COMPANY LIMITED [Strike Off] CIN = U93000UP2010PLC042101

Company & Directors' Information:- J A MARKETING PRIVATE LIMITED [Active] CIN = U51900CH2010PTC032123

Company & Directors' Information:- M V MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109DL1992PTC051334

Company & Directors' Information:- K. C. A. MARKETING PRIVATE LIMITED [Active] CIN = U51109CT2007PTC001308

Company & Directors' Information:- A D N MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2002PTC115106

Company & Directors' Information:- B R MARKETING COMPANY PRIVATE LIMITED [Active] CIN = U74899DL1990PTC039041

Company & Directors' Information:- G L M (INDIA) MARKETING LIMITED [Under Process of Striking Off] CIN = U51909AS2010PLC009691

Company & Directors' Information:- S V S MARKETING PRIVATE LIMITED [Strike Off] CIN = U74899DL1988PTC033719

Company & Directors' Information:- S R MARKETING PVT LIMITED [Active] CIN = U51909PB1993PTC013067

Company & Directors' Information:- N S MARKETING PRIVATE LIMITED [Active] CIN = U51909DL1996PTC080739

Company & Directors' Information:- C R N FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC062802

Company & Directors' Information:- S S MARKETING PVT LTD [Strike Off] CIN = U00284BR1987PTC002572

Company & Directors' Information:- D C MARKETING PVT. LTD. [Amalgamated] CIN = U74899DL1994PTC060461

Company & Directors' Information:- A G M MARKETING PRIVATE LIMITED [Strike Off] CIN = U15531WB1998PTC086474

Company & Directors' Information:- I FINANCE COMPANY LIMITED [Active] CIN = U67110DL2011PLC212268

Company & Directors' Information:- S I B MARKETING PRIVATE LIMITED [Strike Off] CIN = U52190DL2009PTC192589

Company & Directors' Information:- MARKETING INDIA PVT LTD [Active] CIN = U51109AS1988PTC002921

Company & Directors' Information:- P B T MARKETING COMPANY PRIVATE LIMITED [Active] CIN = U74910UP1998PTC023766

Company & Directors' Information:- G S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51211DL1998PTC092801

Company & Directors' Information:- R. T. C. MARKETING PRIVATE LIMITED [Strike Off] CIN = U52100WB2010PTC153386

Company & Directors' Information:- A K MARKETING PRIVATE LIMITED [Active] CIN = U15122DL2014PTC273933

Company & Directors' Information:- M R MARKETING PVT LTD [Active] CIN = U52322CT1990PTC005743

Company & Directors' Information:- I S MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1993PTC051686

Company & Directors' Information:- H AND Z FINANCE PRIVATE LIMITED [Active] CIN = U67190MH1995PTC093153

Company & Directors' Information:- K L MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2005PTC153613

Company & Directors' Information:- S B E INDIA MARKETING PRIVATE LIMITED [Active] CIN = U74120UP2015PTC073669

Company & Directors' Information:- A N S MARKETING PRIVATE LIMITED [Active] CIN = U51109WB2000PTC090926

Company & Directors' Information:- H P P MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900WB2010PTC145672

Company & Directors' Information:- Y AND K FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC019837

Company & Directors' Information:- G B M MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL2009PTC188912

Company & Directors' Information:- A S S T MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909HR2003PTC035275

Company & Directors' Information:- S L P FINANCE PRIVATE LTD. [Strike Off] CIN = U65923DL1985PTC021970

Company & Directors' Information:- N R MARKETING PRIVATE LIMITED [Strike Off] CIN = U52190PB1988PTC008435

Company & Directors' Information:- V M FINANCE LIMITED [Strike Off] CIN = U65910PB1996PLC018339

Company & Directors' Information:- D S K FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010317

Company & Directors' Information:- G B V FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65110UP1988PTC010219

Company & Directors' Information:- B H FINANCE PRIVATE LIMITED [Strike Off] CIN = U65922KA1995PTC018390

Company & Directors' Information:- M .R .S . FINANCE LIMITED [Strike Off] CIN = U65929DL1995PLC067184

Company & Directors' Information:- H D FINANCE LTD [Strike Off] CIN = U67120DL1986PLC023675

Company & Directors' Information:- F & B MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U51229TN2000PTC046176

Company & Directors' Information:- P R K FINANCE P LTD [Strike Off] CIN = U65191TN1995PTC033478

Company & Directors' Information:- M R S MARKETING AND FINANCE PRIVATE LIMITED [Strike Off] CIN = U65990TG1996PTC023228

Company & Directors' Information:- N E P D MARKETING PRIVATE LIMITED [Active] CIN = U51109AS2000PTC006141

Company & Directors' Information:- D A MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2004PTC123804

Company & Directors' Information:- U A MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC135447

Company & Directors' Information:- L. B. R. MARKETING LIMITED [Active] CIN = U74120GJ2014PLC080358

Company & Directors' Information:- T AND C FINANCE LIMITED [Strike Off] CIN = U67120RJ1996PLC012576

Company & Directors' Information:- G L MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC138765

Company & Directors' Information:- W S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65192UP1996PTC020243

Company & Directors' Information:- S A C FINANCE COMPANY PVT LTD [Active] CIN = U65999WB1985PTC039002

Company & Directors' Information:- J T MARKETING PVT LTD [Strike Off] CIN = U01111WB1983PTC036563

Company & Directors' Information:- D S R MARKETING PVT LTD [Strike Off] CIN = U51505WB1990PTC049294

Company & Directors' Information:- G K M MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909KA2007PTC042074

Company & Directors' Information:- I S L MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U67200TZ2008PTC014172

Company & Directors' Information:- J M B M MARKETING PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC065237

Company & Directors' Information:- I L MARKETING PRIVATE LIMITED. [Strike Off] CIN = U51909DL2004PTC126789

Company & Directors' Information:- R & D E-MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U74990MH2009FTC195442

Company & Directors' Information:- B J MARKETING PRIVATE LIMITED [Strike Off] CIN = U21020MH1999PTC122939

Company & Directors' Information:- S K L S MARKETING PRIVATE LIMITED [Active] CIN = U51909MH2003PTC139429

Company & Directors' Information:- F E MARKETING PRIVATE LIMITED [Active] CIN = U01403UP2011PTC043378

Company & Directors' Information:- A S S MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U74990TZ2012PTC018310

Company & Directors' Information:- Y. C. L. MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900UP2010PTC041216

Company & Directors' Information:- R M MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999TN2009PTC070928

Company & Directors' Information:- N. D. MARKETING PRIVATE LIMITED [Strike Off] CIN = U52190WB2010PTC156154

Company & Directors' Information:- D. K. MARKETING (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74999WB2011PTC170575

Company & Directors' Information:- J B M MARKETING (INDIA) PRIVATE LIMITED [Strike Off] CIN = U52590CT2010PTC021762

Company & Directors' Information:- R K G MARKETING CO PRIVATE LIMITED [Strike Off] CIN = U51909DL2002PTC116371

Company & Directors' Information:- D S A MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC124153

Company & Directors' Information:- M L S MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2006PTC145086

Company & Directors' Information:- A AND K MARKETING PRIVATE LIMITED [Active] CIN = U32109DL2002PTC117692

Company & Directors' Information:- B M I MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U52100DL2008PTC172658

Company & Directors' Information:- KUMAR MARKETING COMPANY PRIVATE LIMITED [Strike Off] CIN = U51501KA1987PTC008238

Company & Directors' Information:- G AND G MARKETING PRIVATE LIMITED [Strike Off] CIN = U24295KA1996PTC020717

Company & Directors' Information:- A Z MARKETING PRIVATE LIMITED [Strike Off] CIN = U51397KA1996PTC020141

Company & Directors' Information:- C C FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1997PTC037805

Company & Directors' Information:- S R B FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010045

Company & Directors' Information:- P V FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027270

Company & Directors' Information:- R V S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65990KA1995PTC018436

Company & Directors' Information:- S A MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL1995PTC070950

Company & Directors' Information:- E A W MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U74999DL1998PTC094164

Company & Directors' Information:- J AND M MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U52100DL1998PTC094343

Company & Directors' Information:- P AND B FINANCE PVT LTD [Strike Off] CIN = U99999MH1986PTC038841

Company & Directors' Information:- B B P FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018183

Company & Directors' Information:- K P MARKETING PRIVATE LIMITED [Strike Off] CIN = U21000MH1999PTC122938

Company & Directors' Information:- S L S INDIA MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909TZ2007PTC013867

Company & Directors' Information:- A AND A MARKETING P. LTD. [Strike Off] CIN = U52520TG1988PTC008512

Company & Directors' Information:- NEW INDIA FINANCE LTD. [Strike Off] CIN = U65999WB1991PLC051652

Company & Directors' Information:- C. L. MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909JK2007PTC002784

Company & Directors' Information:- A V MARKETING PVT LTD [Strike Off] CIN = U51109DL1981PTC011342

Company & Directors' Information:- C AND H MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U74900DL1998PTC094914

Company & Directors' Information:- A E FINANCE PRIVATE LIMITED [Active] CIN = U65999TZ1990PTC002905

Company & Directors' Information:- M D A MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109AS2005PTC007944

Company & Directors' Information:- C G S MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045663

Company & Directors' Information:- L R FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65910UP1988PTC009758

Company & Directors' Information:- S B M FINANCE LIMITED [Strike Off] CIN = U65921PB1994PLC014374

Company & Directors' Information:- T A S FINANCE PVT LTD [Strike Off] CIN = U65191TN1990PTC018654

Company & Directors' Information:- S H MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900PB2011PTC034844

Company & Directors' Information:- A K S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51431CH1998PTC021761

Company & Directors' Information:- T L S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2010PTC198282

Company & Directors' Information:- S 2 S MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590DL2010PTC203874

Company & Directors' Information:- H. C. M. MARKETING PRIVATE LIMITED [Active] CIN = U51109MP2010PTC024907

Company & Directors' Information:- S I P MARKETING PRIVATE LIMITED [Active] CIN = U74999WB2010PTC140613

Company & Directors' Information:- K M N MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109WB2001PTC093161

Company & Directors' Information:- S B MARKETING PRIVATE LIMITED [Under Process of Striking Off] CIN = U51909DL1997PTC088053

Company & Directors' Information:- P J MARKETING PRIVATE LIMITED [Strike Off] CIN = U51311MH2001PTC132054

Company & Directors' Information:- U & T MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109WB2007PTC120865

Company & Directors' Information:- G. R. C. MARKETING PRIVATE LIMITED [Strike Off] CIN = U52100WB2010PTC143780

Company & Directors' Information:- A R J C MARKETING PRIVATE LIMITED [Active] CIN = U52599WB2005PTC101571

Company & Directors' Information:- A TO Z MARKETING PVT. LTD. [Strike Off] CIN = U51909WB1993PTC058137

Company & Directors' Information:- T M B MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909WB2011PTC156602

Company & Directors' Information:- J T M MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909WB2011PTC162528

Company & Directors' Information:- H AND H MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999CT2010PTC021955

Company & Directors' Information:- D AND O FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC054788

Company & Directors' Information:- G I V MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC128737

Company & Directors' Information:- H R P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921PB1995PTC015715

Company & Directors' Information:- P T R FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1989PTC016795

Company & Directors' Information:- M P MARKETING PRIVATE LIMITED [Strike Off] CIN = U74899DL1991PTC044263

Company & Directors' Information:- A B MARKETING PRIVATE LIMITED [Strike Off] CIN = U51311CH1991PTC011568

Company & Directors' Information:- U-V MARKETING PRIVATE LIMITED [Strike Off] CIN = U51219TN1999PTC042820

Company & Directors' Information:- B & S FINANCE PVT LTD [Strike Off] CIN = U65191TN1988PTC015491

Company & Directors' Information:- K B C MARKETING COMPANY PVT LTD [Strike Off] CIN = U00091BR1990PTC003755

Company & Directors' Information:- S P K MARKETING PVT LTD [Strike Off] CIN = U51909HR1993PTC031944

Company & Directors' Information:- M C B MARKETING PRIVATE LIMITED [Strike Off] CIN = U74992UP2000PTC025667

Company & Directors' Information:- I M S MARKETING PRIVATE LIMITED [Strike Off] CIN = U24230MH1995PTC089055

Company & Directors' Information:- R & L MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900PB2012PTC035826

Company & Directors' Information:- G S P MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900PB2012PTC036210

Company & Directors' Information:- M H K MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900PB2012PTC036907

Company & Directors' Information:- H S B FINANCE PVT LTD [Strike Off] CIN = U67120RJ1996PTC012119

Company & Directors' Information:- J S V A MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900TN2013PTC093659

Company & Directors' Information:- A N P MARKETING PRIVATE LIMITED [Strike Off] CIN = U15205TN2015PTC100896

Company & Directors' Information:- S AND S MARKETING PRIVATE LIMITED [Active] CIN = U74999RJ2016PTC055238

Company & Directors' Information:- B S M P MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109MH2009PTC191253

Company & Directors' Information:- M N MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109MH2010PTC205052

Company & Directors' Information:- M Y S S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51391MH2004PTC150328

Company & Directors' Information:- AMP MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900MH2010PTC205232

Company & Directors' Information:- C R MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900MH2012PTC230670

Company & Directors' Information:- A B N S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2001PTC133140

Company & Directors' Information:- R C M S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC142202

Company & Directors' Information:- G R D MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC142500

Company & Directors' Information:- F K MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2005PTC158489

Company & Directors' Information:- I D S MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999UR2013PTC000851

Company & Directors' Information:- K V N MARKETING PRIVATE LIMITED [Strike Off] CIN = U52390TG2012PTC084080

Company & Directors' Information:- D A V E MARKETING PRIVATE LIMITED [Strike Off] CIN = U45201UP2005PTC030381

Company & Directors' Information:- S L C MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900UP2010PTC040075

Company & Directors' Information:- R AND Y MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999UP2003PTC027826

Company & Directors' Information:- J D MARKETING PVT LTD [Active] CIN = U51397WB1984PTC037845

Company & Directors' Information:- G. & C. MARKETING PVT. LTD. [Strike Off] CIN = U22190WB1991PTC052768

Company & Directors' Information:- N K MARKETING PRIVATE LIMITED [Active] CIN = U51109JH2002PTC012163

Company & Directors' Information:- A R G MARKETING PVT LTD [Active] CIN = U67190CH2006PTC030302

Company & Directors' Information:- M H V MARKETING PRIVATE LIMITED [Strike Off] CIN = U74300DL1995PTC068367

Company & Directors' Information:- G M MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1988PTC033512

Company & Directors' Information:- M D N MARKETING PRIVATE LIMITED [Active] CIN = U51397DL2008PTC183463

Company & Directors' Information:- M C I MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL1998PTC094846

Company & Directors' Information:- P A MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2001PTC113236

Company & Directors' Information:- A K V MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2002PTC115956

Company & Directors' Information:- M AND N MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2004PTC124640

Company & Directors' Information:- F S I MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC138015

Company & Directors' Information:- H P MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC142661

Company & Directors' Information:- N H MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL2004PTC125587

Company & Directors' Information:- M D Y MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL2013PTC254138

Company & Directors' Information:- H Y L MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL2015PTC280436

Company & Directors' Information:- V C I MARKETING PRIVATE LIMITED [Strike Off] CIN = U72100DL2001PTC111985

Company & Directors' Information:- G P R MARKETING PRIVATE LIMITED [Active] CIN = U51102DL2004PTC130101

Company & Directors' Information:- D. R. V. MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109DL2009PTC188124

Company & Directors' Information:- T J MARKETING PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108320

Company & Directors' Information:- C TO C MARKETING PRIVATE LIMITED [Active] CIN = U74900DL2009PTC193733

Company & Directors' Information:- G F S MARKETING PRIVATE LIMITED [Active] CIN = U74900DL2016PTC292511

Company & Directors' Information:- A M A MARKETING PRIVATE LIMITED [Strike Off] CIN = U52100DL2009PTC194108

Company & Directors' Information:- C. P. MARKETING PRIVATE LIMITED [Active] CIN = U52300DL2011PTC218792

Company & Directors' Information:- S V R MARKETING PRIVATE LIMITED [Strike Off] CIN = U52392DL2002PTC115043

Company & Directors' Information:- S R J MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590DL2010PTC210284

Company & Directors' Information:- KUMAR FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U06591MP1962PTC000944

Company & Directors' Information:- S. B. F. MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590MP2009PTC022516

Company & Directors' Information:- A T P MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590MP2009PTC022568

Company & Directors' Information:- U C MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590MP2010PTC024314

Company & Directors' Information:- E 4 MARKETING PRIVATE LIMITED [Active] CIN = U74140HR2014PTC053361

Company & Directors' Information:- S N G MARKETING PRIVATE LIMITED [Strike Off] CIN = U51900HR2011PTC042607

Company & Directors' Information:- R Z MARKETING PRIVATE LIMITED [Under Process of Striking Off] CIN = U51310KA2011PTC057197

Company & Directors' Information:- I G C T MARKETING PRIVATE LIMITED [Strike Off] CIN = U51434KA2005PTC037544

Company & Directors' Information:- P 3 MARKETING PRIVATE LIMITED [Strike Off] CIN = U52322KA2009PTC051199

Company & Directors' Information:- V C MARKETING PRIVATE LIMITED [Strike Off] CIN = U51100GJ2005PTC046994

Company & Directors' Information:- M & T MARKETING PRIVATE LIMITED [Strike Off] CIN = U74140GJ2012PTC068872

Company & Directors' Information:- A K P MARKETING PRIVATE LIMITED [Strike Off] CIN = U52330KL2009PTC025209

Company & Directors' Information:- NEW K K FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921UP1974PTC003887

Company & Directors' Information:- M. J. S. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1971PTC003049

Company & Directors' Information:- C A S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109UP1995PTC019069

Company & Directors' Information:- A B S MARKETING PVT. LTD. [Strike Off] CIN = U74140WB1991PTC053474

Company & Directors' Information:- P U MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2003PTC119296

Company & Directors' Information:- P A MARKETING LIMITED [Strike Off] CIN = U74999GJ1996PLC031187

Company & Directors' Information:- R K MARKETING PVT LTD [Strike Off] CIN = U52190PB1984PTC005752

Company & Directors' Information:- A R FINANCE PVT LTD [Strike Off] CIN = U65921PB1989PTC009778

Company & Directors' Information:- A S MARKETING PRIVATE LIMITED [Strike Off] CIN = U74140WB1998PTC087438

Company & Directors' Information:- K G FINANCE LIMITED [Strike Off] CIN = U65910TZ1982PLC001219

Company & Directors' Information:- S AND Z FINANCE PRIVATE LIMITED [Strike Off] CIN = U65923PN1997PTC106520

Company & Directors' Information:- A R MARKETING PVT LTD [Strike Off] CIN = U99999MH1980PTC022478

Company & Directors' Information:- H S N FINANCE PVT LTD [Strike Off] CIN = U67120PB1993PTC013900

Company & Directors' Information:- N & N MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109TN1998PTC041600

Company & Directors' Information:- G N FINANCE PVT LTD [Strike Off] CIN = U65990MH1981PTC024294

Company & Directors' Information:- J S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51900MH1998PTC117036

Company & Directors' Information:- S S B MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909PN2007PTC131057

Company & Directors' Information:- A P N MARKETING COMPANY PRIVATE LIMITED [Strike Off] CIN = U67190TN2002PTC048796

Company & Directors' Information:- S. S. M. MARKETING PRIVATE LIMITED [Strike Off] CIN = U17121UP2007PTC033080

Company & Directors' Information:- B B K MARKETING PRIVATE LIMITED [Strike Off] CIN = U74140AP2005PTC048261

Company & Directors' Information:- G T S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909AP2004PTC045002

Company & Directors' Information:- W C MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909HR2002PTC034835

Company & Directors' Information:- E C P MARKETING PRIVATE LIMITED [Strike Off] CIN = U52599KL2006PTC019761

Company & Directors' Information:- M M MARKETING PVT LTD. [Strike Off] CIN = U29191TN1988PTC016452

Company & Directors' Information:- J K L MARKETING CO PRIVATE LIMITED [Under Process of Striking Off] CIN = U51101TN1981PTC008730

Company & Directors' Information:- C S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910GJ1987PTC009799

    W.P. No. 6284 of 2020 & W.M.P. No. 7472 of 2020

    Decided On, 11 March 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE CHIEF JUSTICE MR. A.P. SAHI & THE HONOURABLE MR. JUSTICE SUBRAMONIUM PRASAD

    For the Petitioner: Vijay Narayan (Advocate General), Subbaraya Aiyar Padmanabhan, Advocate. For the Respondents: Hema Muralikrishnan, Senior Counsel (Income Tax).



Judgment Text


(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration to declare the impugned provision in sub-clause (iib) of Clause (a) to Section 40 of the Income Tax Act, 1961, as inserted by Finance Act 2013 [No.17 of 2013 Assented by the President of India on 10.05.2013] w.e.f. 01.04.2014 as null and void and ultra vires the Constitution of India and/ or be pleased to strike down the said provisions as ultra vires, discriminatory, arbitrary, unreasonable and violative of Articles 14, 19(1)(g) and 265 of the Constitution of India.)

A.P. Sahi, CJ.

1. A challenge to the validity of Section 40(a)(iib) of the Income Tax Act, 1961, has been raised by the petitioner Corporation, contending that the amount which is deductible in computing the income chargeable in terms of the Income Tax Act is not being allowed under the garb of the aforesaid provision and for which learned Advocate General appearing for the petitioner / TASMAC has invited the attention of the Court to the order passed by the Assessing Authority dated 30.12.2019.

2. Learned Advocate General contends that the Income Tax Authority has erroneously construed the Value Added Tax (VAT) to be falling within the definition of a “charge” as contained in the impugned Section, and has therefore arrived at an incorrect conclusion. He, however, informs that the order dated 30.12.2019 being in violation of principles of natural justice, was challenged and has been quashed and the matter has again been remitted to the Income Tax Authority for deciding afresh.

3. The principal argument of the learned Advocate General while assailing the said provision is that it is discriminatory and violative of Article 14 of the Constitution of India, inasmuch as there are many Central Government undertakings which have not been subjected to any such computation of Income Tax and are enjoying exemption. He, therefore, submits that the very object of the Income Tax Act to tax assessees, who are similarly situated, is being violated by granting exemption to them, whereas, imposing the same on the petitioner.

4. Apart from this, there are certain other fees which have not been made deductible under the impugned Section and which also deserve exemption as claimed by the petitioner, for which, he contends that such issues had been raised, but the Income Tax Authorities on a total misconstruction and incorrect understanding of the position of law, have not allowed any such leverage and to the contrary have issued notices calling upon the petitioner to bear the liability of tax.

5. He, further, submits that it is not only the petitioner Corporation, but there are large number of State Government undertakings that would face a similar financial crunch inspite of the fact that they are entitled to such exemption and therefore, it has become imperative for the petitioner Corporation to challenge the validity of the aforesaid Section. He, also contends that there is no rational basis for incorporating the said Section in the Income Tax Act nor there is any intelligible differentia, on the basis whereof, the State Government undertakings are being denied such deductions. Consequently, he submits that it ultimately amounts to interference with the fundamental rights of carrying on trade and business, as guaranteed under Article 19(1)(g) of the Constitution of India. The contention therefore, is that the constitutional validity, which is being questioned is based on a sound footing and therefore, this Court should entertain the writ petition, questioning the vires of the said provision.

6. Learned counsel appearing for the Union of India, however, opposes the petition, firstly on the ground that there is no immediate cause of action inasmuch as the learned Single Judge has already remitted the matter back to the Income Tax Authority and in the absence of any such liability having been imposed or sought to be realized as on today, it would be preempting the decision of the Income Tax Authority or even otherwise, raising a premature challenge to the provision.

7. Learned counsel further invites the attention of the Court to the Explanatory Note preceding the introduction of the aforesaid provision to contend that the calculative method adopted by the respective State Governments for appropriating the amounts so collected indicated a loss of revenue to the Central Government and also depleting the tax base of the State Government undertakings. Hence, it is in order to protect the tax base of the State Government undertakings that the provision came to be introduced. She has further narrated as to the manner in which the State Government by issuing retrospective Government Orders, had appropriated the amount as a privilege fee and therefore, in such circumstances, it had become imperative to introduce the aforesaid provision, which is ultimately to the benefit of the State Government undertakings and also ensures the correct appropriation of revenue to the Central Government.

8. Having considered the submissions raised, the issue of raising a challenge to the vires of the provision at

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this stage, need not be entertained by us, as the matter is still sub judice before the Income Tax Authority even though, it is open to the aggrieved party to question the same at the appropriate moment. 9. In the present case, we are not inclined to entertain the writ petition at this stage without prejudice to the rights of the aggrieved parties to approach the appropriate forum in accordance with law in the event the occasion so finally arises. 10. Accordingly, the Writ Petition stands dismissed. No costs. Connected miscellaneous petition is closed.
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