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



SMP Textiles Mills Pvt. Ltd., repd. its Authroized Signatory Kuppusamy Ramasamy v/s The State of Tamil Nadu Represented by the Secretary to Government Commercial Taxes Department & Others


Company & Directors' Information:- I C TEXTILES LIMITED [Active] CIN = L18101WB1983PLC035976

Company & Directors' Information:- T C S TEXTILES PRIVATE LIMITED [Amalgamated] CIN = U17111TZ1995PTC005857

Company & Directors' Information:- V R V TEXTILES LIMITED [Active] CIN = U17110AP2005PLC045224

Company & Directors' Information:- K K P TEXTILES PRIVATE LIMITED [Active] CIN = U17115TZ1984PTC003986

Company & Directors' Information:- A B T TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ2003PTC010513

Company & Directors' Information:- I. B. COMMERCIAL PRIVATE LIMITED [Active] CIN = U70101MH2007PTC167888

Company & Directors' Information:- V M R TEXTILES PRIVATE LIMITED [Active] CIN = U17121TZ2008PTC014812

Company & Directors' Information:- J P P MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2003PTC010491

Company & Directors' Information:- V R TEXTILES PRIVATE LIMITED [Under Liquidation] CIN = U17111TZ1995PTC006793

Company & Directors' Information:- P V S TEXTILES PRIVATE LIMITED [Under Liquidation] CIN = U17115TZ1988PTC002259

Company & Directors' Information:- H L TEXTILES LIMITED [Active] CIN = U17115DL1990PLC040966

Company & Directors' Information:- K C TEXTILES LIMITED [Active] CIN = L74899DL1979PLC009471

Company & Directors' Information:- R. M. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2007PTC119841

Company & Directors' Information:- G L COMMERCIAL LIMITED [Active] CIN = U74130DL1985PLC020182

Company & Directors' Information:- V R TEXTILES PRIVATE LIMITED [Amalgamated] CIN = U17111TZ1956PTC000266

Company & Directors' Information:- F T TEXTILES PRIVATE LIMITED [Active] CIN = U17120MH2010PTC198723

Company & Directors' Information:- T. R. COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120OR2008PTC010275

Company & Directors' Information:- H C COMMERCIAL LTD [Active] CIN = U72300WB1970PLC027736

Company & Directors' Information:- S K S TEXTILES LIMITED [Active] CIN = U17000MH1997PLC111406

Company & Directors' Information:- S K S TEXTILES PRIVATE LIMITED [Active] CIN = U17000MH1997PTC111406

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = L51909WB1960PLC024849

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = U51909WB1960PLC024849

Company & Directors' Information:- P M TEXTILES INDIA PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011677

Company & Directors' Information:- V M D MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC004822

Company & Directors' Information:- O T TEXTILES PVT LTD [Active] CIN = U17299WB1988PTC045004

Company & Directors' Information:- A R C MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC004845

Company & Directors' Information:- A R COMMERCIAL PRIVATE LIMITED [Active] CIN = U17210WB2011PTC170257

Company & Directors' Information:- S AND Y MILLS LIMITED [Not available for efiling] CIN = U17111TZ1994PLC005460

Company & Directors' Information:- A P A TEXTILES INDIA PRIVATE LIMITED [Active] CIN = U17111TZ2004PTC011413

Company & Directors' Information:- J A TEXTILES PRIVATE LIMITED [Active] CIN = U18101DL2003PTC119613

Company & Directors' Information:- D C MILLS PRIVATE LIMITED [Active] CIN = U25199KL1996PTC009988

Company & Directors' Information:- A D TEXTILES PRIVATE LIMITED [Active] CIN = U45201DL2005PTC133552

Company & Directors' Information:- P N S TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ2003PTC010796

Company & Directors' Information:- R A MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2006PTC013248

Company & Directors' Information:- H. M. B. S. TEXTILES PRIVATE LIMITED. [Active] CIN = U18101DL2008PTC174991

Company & Directors' Information:- H. M. B. S. TEXTILES PRIVATE LIMITED. [Active] CIN = U45100DL2008PTC174991

Company & Directors' Information:- C. S. TEXTILES PRIVATE LIMITED [Active] CIN = U17120WB2010PTC142976

Company & Directors' Information:- V & G COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909MH2011PTC213338

Company & Directors' Information:- SMP TEXTILES MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC005188

Company & Directors' Information:- H G COMMERCIAL PVT LTD [Active] CIN = U52190WB1991PTC050743

Company & Directors' Information:- D D TEXTILES PRIVATE LIMITED [Active] CIN = U17115PB1997PTC020098

Company & Directors' Information:- S B P COMMERCIAL PVT LTD [Active] CIN = U51101AS1996PTC004692

Company & Directors' Information:- J B M TEXTILES PRIVATE LIMITED [Active] CIN = U51311DL2004PTC127811

Company & Directors' Information:- R K COMMERCIAL LTD [Active] CIN = L65993WB1982PLC035298

Company & Directors' Information:- B & C TEXTILES PRIVATE LIMITED [Active] CIN = U17299DL1996PTC081977

Company & Directors' Information:- L R COMMERCIAL PVT LTD [Active] CIN = U70102WB1995PTC073665

Company & Directors' Information:- D D TEXTILES (INDIA) PRIVATE LIMITED [Active] CIN = U17290PB2011PTC035147

Company & Directors' Information:- T B S TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC006253

Company & Directors' Information:- A. P. M. TEXTILES PRIVATE LIMITED [Active] CIN = U17121TN2007PTC062118

Company & Directors' Information:- C & R TEXTILES PRIVATE LIMITED [Active] CIN = U74899DL1994PTC058093

Company & Directors' Information:- S E TEXTILES PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057922

Company & Directors' Information:- J M MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2006PTC013113

Company & Directors' Information:- G T M TEXTILES PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1993PTC055402

Company & Directors' Information:- J K COMMERCIAL CORPN LTD [Strike Off] CIN = U65923UP1943PLC001188

Company & Directors' Information:- M T A MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1989PTC003048

Company & Directors' Information:- P A MILLS INDIA LTD. [Not available for efiling] CIN = U17111TN1990PLC019762

Company & Directors' Information:- K N M MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1990PTC002702

Company & Directors' Information:- R V J TEXTILES PRIVATE LIMITED [Active] CIN = U17116AP1998PTC029328

Company & Directors' Information:- M M K COMMERCIAL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC128229

Company & Directors' Information:- S V G TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ2003PTC010889

Company & Directors' Information:- M G B COMMERCIAL PVT LTD [Amalgamated] CIN = U74950WB1993PTC060732

Company & Directors' Information:- H V S TEXTILES PRIVATE LIMITED [Active] CIN = U18101TN1997PTC037762

Company & Directors' Information:- V A M COMMERCIAL CO LTD [Active] CIN = U51909WB1983PLC036163

Company & Directors' Information:- S R N TEXTILES PRIVATE LIMITED [Active] CIN = U18101TZ1993PTC004709

Company & Directors' Information:- V M MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011763

Company & Directors' Information:- K M TEXTILES PRIVATE LIMITED [Active] CIN = U17100MH2011PTC223718

Company & Directors' Information:- C N V TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1993PTC004624

Company & Directors' Information:- N S G TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1999PTC008832

Company & Directors' Information:- C P R TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC004932

Company & Directors' Information:- D S V TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC005248

Company & Directors' Information:- R C COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120UP1992PTC014057

Company & Directors' Information:- D G COMMERCIAL PRIVATE LIMITED [Converted to LLP] CIN = U52100AS2007PTC008457

Company & Directors' Information:- A N M B T TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1996PTC007087

Company & Directors' Information:- L S D TEXTILES LIMITED [Active] CIN = U17115TZ1991PLC003293

Company & Directors' Information:- G R G TEXTILES LIMITED [Strike Off] CIN = U17111TZ1995PLC006708

Company & Directors' Information:- J B COMMERCIAL CO PVT LTD [Active] CIN = U51909WB1980PTC033099

Company & Directors' Information:- V G TEXTILES PRIVATE LIMITED [Active] CIN = U17115TZ1989PTC003055

Company & Directors' Information:- G V D TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1983PTC001351

Company & Directors' Information:- K V TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1990PTC002969

Company & Directors' Information:- R C TEXTILES PRIVATE LIMITED [Strike Off] CIN = U51311MH1997PTC112439

Company & Directors' Information:- V & S COMMERCIAL PVT LTD [Active] CIN = U51909CT2006PTC001660

Company & Directors' Information:- N S U K TEXTILES PRIVATE LIMITED [Active] CIN = U17122TN2009PTC072399

Company & Directors' Information:- R P G TEXTILES PRIVATE LIMITED [Active] CIN = U17111UP1984PTC006487

Company & Directors' Information:- T M TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17115TZ1982PTC001222

Company & Directors' Information:- A-Z COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109DL1993PTC053697

Company & Directors' Information:- C M TEXTILES LIMITED [Active] CIN = U99999MH1980PLC023595

Company & Directors' Information:- G N M COMMERCIAL PVT LTD [Active] CIN = U51909WB1996PTC080365

Company & Directors' Information:- P J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52190WB2009PTC140508

Company & Directors' Information:- P R TEXTILES (INDIA) LTD [Active] CIN = L17299WB1980PLC033057

Company & Directors' Information:- P S TEXTILES PRIVATE LIMITED [Active] CIN = U17115PB1992PTC012064

Company & Directors' Information:- P M COMMERCIAL CO LTD [Active] CIN = U51909WB1982PLC035383

Company & Directors' Information:- J M COMMERCIAL & CO LTD [Converted to LLP] CIN = U67120DL1982PLC242476

Company & Directors' Information:- S P COMMERCIAL CO LTD [Strike Off] CIN = U45201WB1982PLC035237

Company & Directors' Information:- S G TEXTILES INDIA PRIVATE LIMITED [Active] CIN = U17116WB1997PTC084025

Company & Directors' Information:- K D S TEXTILES PVT LTD [Active] CIN = U17119GJ1988PTC010893

Company & Directors' Information:- S. S. MILLS PRIVATE LIMITED [Active] CIN = U24231GJ1988PTC010885

Company & Directors' Information:- B B COMMERCIAL LTD [Active] CIN = L51909WB1980PLC033130

Company & Directors' Information:- T T COMMERCIAL CO PVT LTD [Active] CIN = U70101WB1995PTC075032

Company & Directors' Information:- W & F COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2004PTC098442

Company & Directors' Information:- G M MILLS PRIVATE LIMITED [Active] CIN = U51900MH1999PTC122189

Company & Directors' Information:- B A TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC005906

Company & Directors' Information:- S L P TEXTILES PRIVATE LIMITED [Active] CIN = U17219WB2007PTC113540

Company & Directors' Information:- A S P TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1985PTC001615

Company & Directors' Information:- R G TEXTILES PVT LTD [Strike Off] CIN = U17111WB1992PTC057339

Company & Directors' Information:- D C M TEXTILES LIMITED [Active] CIN = U74899DL1996PLC076626

Company & Directors' Information:- K K V TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ2002PTC010352

Company & Directors' Information:- R L F TEXTILES LTD [Strike Off] CIN = U19100TG1984PLC004897

Company & Directors' Information:- D M R TEXTILES MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1989PTC003008

Company & Directors' Information:- V L B TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1989PTC002553

Company & Directors' Information:- N P P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909DL2004PTC127585

Company & Directors' Information:- D P F TEXTILES PRIVATE LIMITED [Active] CIN = U17115TZ1953PTC000048

Company & Directors' Information:- M A TEXTILES PRIVATE LIMITED [Active] CIN = U17100MH1988PTC049578

Company & Directors' Information:- R N TEXTILES PVT LTD [Active] CIN = U17111WB1985PTC038484

Company & Directors' Information:- A. T. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2008PTC127621

Company & Directors' Information:- U S COMMERCIAL PVT LTD [Active] CIN = U51502WB1992PTC057239

Company & Directors' Information:- V M K TEXTILES PRIVATE LIMITED [Active] CIN = U17299DL2007PTC159355

Company & Directors' Information:- G V R TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1993PTC004339

Company & Directors' Information:- A P TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1994PTC005208

Company & Directors' Information:- A D COMMERCIAL INDIA PRIVATE LIMITED [Active] CIN = U51109AS1999PTC005668

Company & Directors' Information:- D AND T TEXTILES PVT LTD [Strike Off] CIN = U17111PB1993PTC014005

Company & Directors' Information:- G S TEXTILES PVT LTD [Strike Off] CIN = U17124RJ1982PTC002445

Company & Directors' Information:- I D COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB1980PTC032739

Company & Directors' Information:- R B MILLS PVT LTD [Active] CIN = U15141AS1949PTC001939

Company & Directors' Information:- J C TEXTILES PRIVATE LIMITED [Active] CIN = U74899DL1985PTC021279

Company & Directors' Information:- M J TEXTILES PRIVATE LIMITED [Active] CIN = U17299CH1991PTC011571

Company & Directors' Information:- S G COMMERCIAL CO PVT LTD [Strike Off] CIN = U15312WB1955PTC022120

Company & Directors' Information:- J. D. TEXTILES PRIVATE LIMITED [Active] CIN = U17291HR2007PTC037065

Company & Directors' Information:- J & K TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111JK1983PTC000607

Company & Directors' Information:- P S G V TEXTILES PRIVATE LIMITED [Under Process of Striking Off] CIN = U17111TZ1985PTC001617

Company & Directors' Information:- H & G TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17120MH2008PTC179114

Company & Directors' Information:- B L TEXTILES PRIVATE LIMITED [Amalgamated] CIN = U18101DL2005PTC141251

Company & Directors' Information:- N D TEXTILES PRIVATE LIMITED [Under Process of Striking Off] CIN = U17120MH1996PTC098362

Company & Directors' Information:- J S B K TEXTILES PRIVATE LIMITED [Active] CIN = U18101UP1993PTC015268

Company & Directors' Information:- A & M COMMERCIAL PRIVATE LIMITED [Active] CIN = U72900DL2000PTC106023

Company & Directors' Information:- R S K TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1997PTC007852

Company & Directors' Information:- G. J. TEXTILES PRIVATE LIMITED [Active] CIN = U17290WB2008PTC125509

Company & Directors' Information:- S P N COMMERCIAL PRIVATE LIMITED [Active] CIN = U52390WB2010PTC140826

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200DL2009PTC188147

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U34100DL2009PTC188147

Company & Directors' Information:- B E & I COMMERCIAL PVT LTD [Active] CIN = U24231WB1986PTC040618

Company & Directors' Information:- V I P TEXTILES MILLS PRIVATE LIMITED [Active] CIN = U17120MH1990PTC057181

Company & Directors' Information:- B COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U60230OR2011PTC014188

Company & Directors' Information:- F M TEXTILES PRIVATE LIMITED [Active] CIN = U17299WB2004PTC099533

Company & Directors' Information:- M G COMMERCIAL PVT LTD [Active] CIN = U51109WB1960PTC024564

Company & Directors' Information:- K P COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200GJ1999PTC036317

Company & Directors' Information:- T P TEXTILES PRIVATE LIMITED [Active] CIN = U17299TZ2020PTC034991

Company & Directors' Information:- V H TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ2000PTC009307

Company & Directors' Information:- B S COMMERCIAL COMPANY PVT LTD [Strike Off] CIN = U70101WB1985PTC038889

Company & Directors' Information:- A S COMMERCIAL PVT LTD [Active] CIN = U51909WB1989PTC047016

Company & Directors' Information:- K P U TEXTILES PRIVATE LIMITED [Active] CIN = U17120KA2015PTC083217

Company & Directors' Information:- G N M TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1980PTC000975

Company & Directors' Information:- S P TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1995PTC006496

Company & Directors' Information:- R S M TEXTILES INDIA PRIVATE LIMITED [Strike Off] CIN = U17111TZ2005PTC011608

Company & Directors' Information:- S N H P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB2005PTC101704

Company & Directors' Information:- H M COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52599WB2007PTC112975

Company & Directors' Information:- S B TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17200WB2007PTC119989

Company & Directors' Information:- S. V. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2010PTC145115

Company & Directors' Information:- S P K TEXTILES PRIVATE LIMITED [Strike Off] CIN = U51311KA1981PTC004560

Company & Directors' Information:- J J TEXTILES LTD [Strike Off] CIN = U51226WB1984PLC037980

Company & Directors' Information:- P V K TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC005805

Company & Directors' Information:- K G TEXTILES PRIVATE LIMITED [Active] CIN = U17111TZ1986PTC001770

Company & Directors' Information:- B S N TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ1995PTC006808

Company & Directors' Information:- R P J TEXTILES LIMITED [Active] CIN = U17120TZ2013PLC019661

Company & Directors' Information:- A P R TEXTILES INDIA PRIVATE LIMITED [Strike Off] CIN = U18101TZ2009PTC015699

Company & Directors' Information:- B T MILLS PRIVATE LIMITED [Active] CIN = U18101MH1997PTC109479

Company & Directors' Information:- S R COMMERCIAL PVT LTD [Active] CIN = U27209WB1987PTC041901

Company & Directors' Information:- T R MILLS PRIVATE LIMITED [Active] CIN = U17111KA1954PTC000799

Company & Directors' Information:- G R COMMERCIAL PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108839

Company & Directors' Information:- S W E COMMERCIAL PVT LTD [Active] CIN = U51909WB1987PTC042129

Company & Directors' Information:- M K H TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17122KA2010PTC056172

Company & Directors' Information:- S N TEXTILES PVT LTD [Active] CIN = U17299WB1989PTC045878

Company & Directors' Information:- J K MILLS LTD [Strike Off] CIN = U17200WB1946PLC013603

Company & Directors' Information:- G M MILLS PRIVATE LIMITED [Amalgamated] CIN = U18101MH2003PTC138487

Company & Directors' Information:- T J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U51434WB2001PTC093979

Company & Directors' Information:- M. D. TEXTILES PRIVATE LIMITED [Active] CIN = U18104DL2009PTC188566

Company & Directors' Information:- V S TEXTILES PRIVATE LIMITED [Strike Off] CIN = U74899DL1987PTC028660

Company & Directors' Information:- S D J TEXTILES INDIA PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC137407

Company & Directors' Information:- A S J COMMERCIAL PRIVATE LIMITED [Active] CIN = U15497DL2012PTC230407

Company & Directors' Information:- P K C COMMERCIAL INDIA LIMITED [Active] CIN = U00800BR1995PLC006542

Company & Directors' Information:- V J TEXTILES MILLS PRIVATE LIMITED. [Strike Off] CIN = U17111MH1956PTC009729

Company & Directors' Information:- K B TEXTILES PVT LTD [Strike Off] CIN = U99999MH1981PTC024167

Company & Directors' Information:- S B COMMERCIAL PVT LTD [Strike Off] CIN = U99999MH1982PTC028334

Company & Directors' Information:- A K TEXTILES PVT LTD [Strike Off] CIN = U17111OR1989PTC002216

Company & Directors' Information:- N H TEXTILES PVT LTD [Converted to LLP] CIN = U17119GJ1989PTC012639

Company & Directors' Information:- K N TEXTILES PRIVATE LIMITED [Converted to LLP] CIN = U17119GJ1989PTC012640

Company & Directors' Information:- A V P TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17100MH2004PTC148927

Company & Directors' Information:- P P COMMERCIAL PVT LTD [Strike Off] CIN = U51909WB1986PTC041237

Company & Directors' Information:- M L TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111UP1994PTC016274

Company & Directors' Information:- R B D TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17110MH2004PTC144244

Company & Directors' Information:- B V COMMERCIAL PVT LTD [Active] CIN = U51109WB2006PTC108218

Company & Directors' Information:- D S COMMERCIAL PVT LTD [Strike Off] CIN = U26101WB1958PTC023936

Company & Directors' Information:- S R M COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2009PTC137093

Company & Directors' Information:- A S A TEXTILES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U17299DL2006PTC156585

Company & Directors' Information:- J N TEXTILES PRIVATE LIMITED [Active] CIN = U18101DL2005PTC133038

Company & Directors' Information:- A J TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18101UP1987PTC008611

Company & Directors' Information:- G M TEXTILES PVT LTD [Strike Off] CIN = U17124RJ1980PTC002020

Company & Directors' Information:- G. L TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17120MH1972PTC015600

Company & Directors' Information:- K R V TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17219TN2008PTC067823

Company & Directors' Information:- J V C TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111TZ2007PTC014008

Company & Directors' Information:- U D TEXTILES COMPANY PRIVATE LIMITED [Strike Off] CIN = U74990MH2011PTC214136

Company & Directors' Information:- V A TEXTILES PRIVATE LIMITED [Converted to LLP] CIN = U17100MH2003PTC139499

Company & Directors' Information:- A-1 TEXTILES PRIVATE LIMITED [Active] CIN = U17115PN2006PTC022178

Company & Directors' Information:- M G TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18100MH2005PTC151631

Company & Directors' Information:- H T COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109MH2010PTC209413

Company & Directors' Information:- B C COMMERCIAL CO PVT LTD [Active] CIN = U51109WB1987PTC043138

Company & Directors' Information:- K B J COMMERCIAL COMPANY PVT LTD [Strike Off] CIN = U51109WB1991PTC051045

Company & Directors' Information:- M V COMMERCIAL PRIVATE LIMITED [Active] CIN = U18101WB2010PTC150651

Company & Directors' Information:- G. S. P. TEXTILES PRIVATE LIMITED [Active] CIN = U17121DL2007PTC161055

Company & Directors' Information:- H R M TEXTILES PRIVATE LIMITED [Active] CIN = U17200DL2012PTC243028

Company & Directors' Information:- N C TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18101DL1999PTC098931

Company & Directors' Information:- A N TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC137126

Company & Directors' Information:- S A R TEXTILES PRIVATE LIMITED [Active] CIN = U51311DL2005PTC137288

Company & Directors' Information:- M S C TEXTILES INDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U74140KA2014PTC073277

Company & Directors' Information:- B & B TEXTILES PRIVATE LIMITED [Strike Off] CIN = U18100GJ2012PTC071872

Company & Directors' Information:- N K COMMERCIAL PRIVATE LIMITED [Active] CIN = U74999DL2020PTC370258

Company & Directors' Information:- D G TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17111DL1994PTC058228

Company & Directors' Information:- A G S COMMERCIAL PVT LTD [Strike Off] CIN = U45400WB1990PTC050079

Company & Directors' Information:- J. S. TEXTILES PRIVATE LIMITED [Strike Off] CIN = U29221UP1978PTC004562

Company & Directors' Information:- U B COMMERCIAL PVT LTD [Strike Off] CIN = U51229WB1996PTC077559

Company & Directors' Information:- R R TEXTILES PVT LTD [Active] CIN = U17115CH1988PTC008260

Company & Directors' Information:- R K TEXTILES PRIVATE LIMITED [Strike Off] CIN = U99999MH1960PTC011821

Company & Directors' Information:- R R H TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17121DL2006PTC152944

Company & Directors' Information:- R H TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17121DL2006PTC153520

Company & Directors' Information:- H R TEXTILES PRIVATE LIMITED [Strike Off] CIN = U17126DL2006PTC152949

Company & Directors' Information:- COMMERCIAL CORPORATION LIMITED [Dissolved] CIN = U99999MH1912PTC000353

Company & Directors' Information:- COMMERCIAL INDIA LIMITED [Under Liquidation] CIN = U99999MH1937PTC002591

Company & Directors' Information:- COMMERCIAL COMPANY OF INDIA LIMITED [Dissolved] CIN = U99999MH1941PTC003335

Company & Directors' Information:- THE COMMERCIAL TEXTILES LIMITED [Dissolved] CIN = U99999MH1943PLC007534

    Writ Petition No. 18286 of 2020

    Decided On, 04 January 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE ANITA SUMANTH

    For the Petitioner: R.S. Pandiyaraj, Advocate. For the Respondents: ANR. Jaya Pratap, Government Advocate.



Judgment Text

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, to direct the respondents to issue “C” forms under the Central Sales Tax Act, 1956 read with the Central Sales Tax (Registration and Turnover) Rules 1957 to the petitioner for the purchase of High Speed Diesel from the supplies in the other states in view of the recent judgment dated 26.10.2018 passed by this Court in the case of M/s.Ramco cements Ltd., & others in WP No.19458 of 2018 to 19460 of 2018 and batch cases.)1. Heard Mr.R.S.Pandiyaraj, learned counsel for the petitioner and Mr.ANR.Jaya Pratap, learned Government Advocate for the respondents.2. The petitioner in this Writ Petition is dealer. Mr.Jaya Pratap, fairly submits that the issue involved in this Writ Petition is squarely covered by a decision of this Court in W.P.Nos.4173 and 4176 in the case of M/s. Dhandapani Cement Private Limited Vs. The State of Tamil Nadu, wherein the identical issue as arising before me has been considered and decided by me in the following terms:'Mr.V.Haribabu, learned Additional Government Pleader (Taxes)takes notice for the respondents. By consent of both sides, finalorders are passed in these Writ Petitions even at the stage of admission.2. The petitioners in the Writ Petitions have expressed their difficulty in obtaining 'C' forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other States.3. At the outset, Mr.P.Rajkumar, learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader for the revenue agree that the issue in regard to entitlement to 'C' Forms for purchase of High Speed Diesel from supplies outside Tamil Nadu, to enable the dealers to seek a concessional rate of tax, is covered in favour of the assessee by a decision of this Court in M/s Ramco Cements Ltd. V. The Commissioner of Commercial Taxes (W.P.Nos.19460 of 2018) dated 26.10.2018 in a batch of over fifty (50) Writ Petitions.4. A learned Single Judge of this Court in considering the issue held categorically that the benefit of the concessional rate is available to dealers who purchase High Speed Diesel from neighbouring States by way of inter-state sales. Reference is made to the decisions of other Courts that have considered an identical issue, holding the same in favour of the assessee. In fact, the decision of the Punjab and Haryana High Court has been carried to the Supreme Court in special leave and has been confirmed in State Of Haryana & Others Vs. Caparo Power Ltd. & Others in Special Leave Petition (Civil No. 20572 of 2018). The issue has also been considered in Hindustan Zinc Limited & Several Others Vs. The State of Rajasthan & others (S.B.Civil Writ Petition No.5506/2018 dated 18.05.2018) and Shree Raipur Cement Plant (A unit of Shree Cement Limited) Vs. State of Chhattisgarh, Finance department (Tax Division) (W.P.(T) No.83 of 2018 dated 18.05.2018) and held in favour of the assessee.5. Mr.Haribabu does not dispute the above position. However, he maintains that the State proposes to challenge the order of the learned Single Judge in the case of M/s. Ramco Cements Ltd (supra) though no such appeal has been filed thus far.6. In such circumstances, till such time the order of this court in the case of M/s Ramco Cements Ltd (supra) is either stayed or reversed it is incumbent upon all Assessing Authorities within the State of Tamil Nadu to apply the rationale of the decision to all pending assessments. The Petitioner in these Writ Petitions has stated on affidavit that it is unable to download the ‘C’ forms from the websites as the same stand blocked from use. Upon enquiry with the Assessing Authorities, they have been informed that the benefit of the decision in M/s Ramco Cements Ltd can be extended only to those dealers that are party to the decision. This stand is unacceptable in so far as the decision of this Court as well as other High Courts, one of which has been confirmed by the Supreme Court, are decisions in rem, applicable to all dealers that seek benefit thereunder, of course, in accordance with law.7. For the above reasons, these Writ Petitions are allowed. Consequently, necessary action to be taken by the department, forthwith. No costs. Connected Miscellaneous petitions are closed.'3. The State has, after the date of the above order, filed a Writ Appeal in W.A.No.3403 of 2019 challenging the decision in the case of Ramco Cements (Supra) that has been considered and dismissed by a Division Bench of this Court on 09.03.2020 in the following terms:..........13. It is true that the liability to pay tax arises under the provisions of the CST Act only upon seller who effects the taxable sale in the course of inter-State Trade or Commerce and only such Dealers can initially obtain the registration under Section 7(1) of the Act, but, the liability to pay tax on purchase of goods is an independent liability of Purchasing Dealer also to pay tax. Section 7(1) only casts an obligation on the Seller liable to pay tax as per Section 6 and to obtain registration. It does not talk of registration or cancellation there of http://www.judis.nic.in Judgt. dt 9.3.2020 in W.A.Nos.3403/2019, etc. Commr. of Commercial Taxes & anr v. The Ramco Cements Ltd. 40/100 any purchasing dealer. Section 7(2) provides independent right of any Dealer to obtain registration under the provisions of the CST Act. The said provisions of Section 7(2) of the Act are in two parts which are joined by the words "or" which means independent clauses. In the first category, the Dealer is liable to pay tax under the Sales Tax law of the appropriate State and in the second category, where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in the State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under the Act, apply for registration under the Act. Therefore, the liability to pay tax under the provisions of CST fixed on the Seller is not a condition precedent or the only contingency for getting himself registered under the provisions of the CST Act. Even a person, who is only purchasing goods in the inter-State Trade or Commerce, who may not be liable to pay tax under the provisions of CST Act as a Seller can also secure registration under the provisions of the said Act and can continue with it. Even a dealer liable to tax under State Sales Tax law, which may include even new State GST Act, 2017, can obtain registration under CST Act. In the present case, the Assessee, a Cement Company, continues to be liable to pay tax under local TNVAT Act, 2006 if it sells or purchases any of these six goods also. The TNVAT Act also has not been completely repealed but now applies only to these six commodities after 1.7.2017, as per Section 174 of the TNGST Act, 2017.14. Therefore, on a conjoint reading of both sub-sections (1) and (2) of Section 7 of the CST Act, it is clear that the Respondents/Assessees and their likes can continue to have registration under the provisions of the CST Act and the contention raised on behalf of the Revenue that they have lost their entitlement to be so registered is misconceived and liable to be rejected. We, accordingly, reject the same.15. The fact that the definition of 'goods' has been amended with effect from 1.7.2017 under the provisions of CST Act to restrict it to six commodities specified in Section 2(d) of the Act does not mean that the entire scope of the operation of CST Act has been amended. The rights of the purchasing Dealers of the goods including the rights to purchase at a concessional rate against Declaration in 'C' forms continues unabated under Section 8(3)(b) of the Act which has not been amended in 2017. The scope of the term 'goods' as defined in Section 2(d) of the Act does not obliterate such seemless flow of the http://www.judis.nic.in Judgt. dt 9.3.2020 in W.A.Nos.3403/2019, etc. Commr. of Commercial Taxes & anr v. The Ramco Cements Ltd. 42/100 inter-State Trade or the operatability of the CST Act for both Selling Dealers as well as Purchasing Dealers throughout the country. The Legislature never intended to do so while restricting the applicability of the CST Act only to six specified commodities and take them out of GST Law and taking all other commodities except the six specified items in the GST Tax Law Regime. Such a view on the part of the Revenue is self defeatative and cannot be countenanced by the court. The freedom of trade including the right to purchase in the course of inter-State Trade or Commerce enshrined in Article 301 read with Article 304(b) is not taken away by GST Regime laws....................39. Therefore, if a Dealer has a right to sell as well the restricted six items under CST Act, one fails to understand as to how their right to purchase those goods at present time under the existing Registration Certificates can be taken away merely because they are not selling those goods. If sale of the goods was the only criteria of registration under the CST Act, the consequent amendments would not have allowed concessional rate of tax for purchase of those six commodities for user in activities like Mining or Telecommunication Networks, where no such resale or use in manufacturing is involved. Therefore, such a right is equally available to other industries like Cement Industries and the same cannot be denied to them. That would result in an invidious classification in violation of Article 14 of the Constitution of India, which is neither envisaged nor is called for. Therefore, the contentions raised on behalf of the Revenue are not sustainable at all.40. Consequently, we are of the opinion that the Writ Appeals filed by the Revenue have no merits and deserve to be dismissed and respectfully agreeing with the views expressed by other High Courts and confirming the view of the learned Single Judge in the impugned Judgment in Appeal before us we dismiss the present Writ Appeals filed by the State. No order as to costs. Consequently, the connected Miscellaneous Petitions a

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re also dismissed.41. The Appellant State and the Revenue Authorities are directed not to restrict the use of 'C' Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers at concessional rate of tax and they are further directed to permit Online downloading of such Declaration in 'C' Forms to such Dealers. The Circular letter of the Commissioner dated 31.5.2018 stands quashed and set aside along with the consequential Notices and Proceedings initiated against all the Assessees throughout the State of Tamil Nadu.4. Mr.Jaya Pratap submits that the State intends to challenge the order in Writ Appeal by way of a Special Leave Petition.5. As on date, the order in Writ Appeal is final, and following the rationale thereof, this Writ Petition is allowed. The petitioner is entitled to the inclusion of ‘High Speed Diesel Oil’ as a commodity in the registration certificate. Let this exercise be carried out within a period of four (4) weeks from date of uploading of this order. The request of the petitioner for issuance of ‘C’ Forms is allowed as a consequence thereof. No costs.
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