IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.09.2022 CORAM THE HON'BLE MR. JUSTICE S. VAIDYANATHAN AND THE HON'BLE MR.JUSTICE C. SARAVANAN W.A. No. 812 of 2019 &

C.M.P. No. 6415 of 2019 The Assistant Commissioner (CT), Mylapore Assessment Circle, No.46, Greenways Road, Chennai – 600 028. ..Appellant Vs.

M/s.Xomox Sanmar Sanmar Ltd., rep. by its Authorised Signatory, Mr.R. Krishnan, No.9, Cathedral Road, Chennai – 600 086. ..Respondent Prayer: Writ appeal as against the order dated 08.06.2017 passed in W.P. No. 41264 of 2016.

For Petitioner :: Mr.Prashanth Kiran, Govt. Advocate (T)

For Respondent :: Not ready in notice J U D G M E N T S. VAIDYANATHAN,J.

AND C. SARAVANAN,J.

Learned Government Advocate (T) for the petitioner submits that as of now, the issue is covered as per the decision of the Division Bench of this Court in State of Tamil Nadu and another V. M/s. Everest Industries Limited in W.A. Nos. 1260 of 2017 etc batch vide order dated 31.03.2022.

2. The relevant portions of the judgment of the Division Bench, by which the aforesaid writ appeals were disposed of are as hereunder:

"143. The second question which may possibly arise is, whether "unjust enrichment" would apply to