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TMI Blog2021 (8) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... t have recorded the fact that the State has filed a Special Leave Petition before the Hon'ble Apex Court. Hence, the judgment of this Hon'ble High Court rendered in the cited cases, the proposal for levy of entry tax is kept pending till the outcome of the Special Leave Petition. However, the said Special Leave Petitions were converted as Civil Appeals and the Hon'ble Apex Court dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry of Motor Vehicles into Local Areas Act, 1990 are under challenge in the present Writ Petitions. 2.The petitioner is a dealer in Motor Vehicles in the State of Tamil Nadu. Further, the petitioner is having manufacturing facility for various motor vehicles in the State of Maharashtra. The facts in general are not in dispute. The learned counsel for the petitioner made a submission that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue were dismissed by the Hon'ble Apex Court on 30.03.2017 and further, Review filed was also dismissed on 18.09.2018. Therefore, the petitioner is entitled for the relief and the merits have to be reconsidered. 4.This Court is of the considered opinion that even in the impugned orders, the respondent have recorded the fact that the State has filed a Special Leave Petition before the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 CST 32911, TIN/33510640011/2008-09 CST 32911, TIN/33510640011/2009-10 CST 32911 TIN/33510640011/2010-11 CST 32911 dated 14.05.2014 are quashed and the matters are remanded back to the respondent for fresh consideration and the issues are to be decided on merits and in accordance with law by affording opportunity to the Writ Petitioner for personal hearing, if any such representation is made an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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