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Judgment
M. Jaichandren, J.—The present writ petition has been filed challenging the letter of the fourth respondent in Letter No. SE/CEDC/N/(O)/AAO/HT/AS/F.E.Tax/D/03, dated 31.12.2003.
At this stage of the hearing of the writ petition, the learned Counsel for the petitioner had submitted that the issue involved in this writ petition is covered by the Judgement of the Supreme Court, dated 15.5.2007, in Southern Petrochemicals Industries Co. Ltd. v. Electricity Inspector and E.T.I.O. and Ors. reported in 2007(3) CTC 273. It is further submitted that the said judgement of the Supreme Court deals with levy of taxes on consumption or sale of energy, under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
The learned Counsel appearing for the respondents had also submitted that the impugned order of the fourth respondent, dated 31.12.2003, is liable to be set aside and appropriate relief is to be granted to the petitioner, in accordance with the judgement of the Supreme Court, dated 15.5.2007, cited supra.
4.In view of the submissions made by the learned Counsels for the petitioner, as well as the respondents, the writ petition stands allowed to the same extent, as granted by the Supreme Court by its order, dated 15.5.2007, reported in 2007(3) CTC 273. Accordingly, the writ petition stands partly allowed. However, there is no order as to costs. Consequently, connected Miscellaneous Petition is closed.