AIRCEL LTD & ANR. Vs. THE COMMERCIAL TAX OFFICER & ANR
SUPREME COURT OF INDIA
Aircel Ltd And Anr.
The Commercial Tax Officer And Anr
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DIPAK MISRA,J.SHIVA KIRTI SINGH,J -
(1.) Heard Mr. F.S. Nariman, learned senior counsel along
with Mr. Subhash Sharma, learned counsel appearing for
the appellant and Mr. Subramonium Prasad, learned senior
counsel for the respondents.
(2.) Leave granted.
(3.) These appeals by way of special leave are directed
against the judgment and order dated 09.12.2003 passed by
the Division Bench of the High Court of Judicature at
Madras in Writ Appeal No.2408 of 2013 whereby it has
recorded its concurrence with the order passed by the
learned Single Judge in writ petition wherein he has
declined to interfere on the ground that alternative
remedy under the Tamil Nadu Value Added Tax Act, 2006 (for
short "the Act") is available. Ordinarily we would have
accepted the view taken by the High Court that an
alternative remedy being available the writ petition could
not be entertained. However, the issues that have been
raised here being different we take note of the same.;
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