2019 (8) TMI 1873

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.... For the Respondents : Mr.V.Haribabu Addl. Govt. Pleader, for R1 & R2 in all WPs ORDER In all these writ petitions, the assessment orders under the Tamil Nadu Tax on Luxuries Act, 1981, for the assessment years 2002-03, 2003-04 and 2004-05 are under challenge. 2. The Honourable Apex Court in the case of M/s.Godfrey Philips India Ltd., V. The State of U.P., reported in 139 STC 537, had hel....

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.... is ultra vires the Constitution of India. Based on the decision of the Apex Court, the petitioner approached this Court for refund of the tax paid, in W.P.Nos.114 to 116 / 2009, wherein, by a common order dated 16.07.2009, this Court set aside the assessment orders and granted liberty to the petitioner to file application seeking refund before the respondents and directed the respondents to enter....

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....y the decision of the Apex Court reported in 139 STC 537 - M/s.Godfrey Philips India Ltd. V. The state of U.P. Given the fact that the levy is an indirect tax, the respondents can only insist upon the proof that the liability had not been passed on to the customer by the assessee. As such, the respondent has lost the track of reasoning in the decision of the Apex Court. 5. In the Circumst....

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....ourt, in M/s.Godfrey Philips India Ltd., V. The State of U.P., and following views taken by this Court in the present writ petitions, I am constrained to set aside the present impugned assessment orders also. 4. In the light of the above observations, the assessment orders in L.T.No.2049/2002-03, L.T.No.2049/2003-04 and L.T.No.2049/2004-05 dated 01.09.2005, are set aside. The petitioner is gran....