IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.11.2021

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.NOS.276, 277, 278, 280, 281 & 282 OF 2019

(Through Video Conferencing)

M/s. Stanes Motors (South India) Ltd.,

rep. by the Director

1596, Trichy Road,

Coimbatore - 641 018

...Petitioner in all WPs

Vs

The Assistant Commissioner (CT)

Trichy Road Assessment Circle

Coimbatore.

...Respondent in all WPs

Common Prayer : Petition filed under Article 226 of the

Constitution of India to issue a Writ of Certiorarified

Mandamus, calling for the records of the respondent in his

proceedings in ENTRY TAX 1/1992-1993, 1993-94, 1994-95, 1995-96,

1996-97, 1997-98 respectively, quash the order dated 07.11.2018

passed therein and further direct the respondent to refund the

excess entry tax paid together with interest thereon.

For Petitioner

:

Mr. R.L. Ramani

Sr. Counsel for

Mr.B.Raveendran, Counsel

in all Cases

For Respondents

:

Ms. Amirta Dinakaran

Government Advocate

in all Cases

COMMON ORDER

The issue appears to be covered by the decisions referred in

order dated 05.01.2021 in W.P.Nos.30246 and 30247 of 2003. This

Court had considered