Sivaraj Spinning Mills P Ltd, v. State of Tamilnadu,

ORDER By consent of both parties, this writ petition is taken up for final disposal in the admission stage itself.

¶2The petitioner challenges the G.O.(Ms).No.55 Energy (D2) Department dated 20.10.2021 and quash the same as arbitrary, illegal and is violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003 and consequently forbear the respondents, their officers, employees, subordinates, agents, men or any other person claiming and/or acting under them from in any manner levying E.Tax on the power purchased from Indian Energy/Exchange Power Exchange.

¶3It is brought to the notice of this Court that this Court in the cases of ARS Steels and Alloy International Pvt Ltd., vs. State of Tamil Nadu and others made in WP.Nos.4871 of 2022 etc., (batch cases) vide common order dated 09.06.2025 has quashed the Government Order in G.O.(Ms).No.55 Energy (D2) Department dated

20.10.2021 holding that the above Government Order which aims to assign the collection of tax to the licensee, namely TANGEDO, concerning the consumption of electricity purchased through open access from Indian Energyy Exchange Limited or Power Exchange India Limited, cannot be upheld as leviable under Section 3(1)(c) of the Tamil Nadu Tax on Consumption or Sale and Electricity Tax Act, 2003.

¶4The very issue involved in the present writ petition was earlier considered in the above batch of writ petitions and now, it is stated that the order has become final insofar as quashment of the impugned Government order is concerned and no appeal is filed, it will suffice if the above order is followed and the present petition is disposed of in terms of the earlier order passed by this Court in WP.Nos.4871 of 2022 etc., dated 09.06.2025. No costs. Consequently, connected miscellaneous petitions are closed.

12.12.2025 Index :Yes/No :Yes/No gpa To

1.The Secretary to Government State of Tamil Nadu Energy Department Secretariat, Fort St.George Chennai – 600 009

2.The Chief Electrical Inspector to the Government Thiru-Vi-Ka Industrial Estate Guindy, Chennai – 600 032

3.The Chairman & Managing Director Tamil Nadu General and Distribution Corporation Limited (TANGEDCO) 144, Anna Salai Chennai – 600 002

¶4The Superintending Engineer TNPDCL, Dindigul Electricity Distribution Circle Dindigul N. SATHISH KUMAR

, J.

gpa W.P.No.48723 of 2025

12.12.2025

2025:MHC:2876 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.12.2025 CORAM THE HONOURABLE MR. JUSTICE N. SATHISH KUMAR and WMP.Nos.54403, 54404 and 54405 of 2025 Sivaraj Spinning Mills P Ltd (Spinning Division) HTSC No.059094500281 SF No.2010/1, Kottaiyur, Agaram Village Thadicombu, Dindigul – 624 709 Rep by its Authorised Signatory Mr.B.BoopathyKumaran .. Petitioner Versus 1. State of Tamil Nadu Rep by the Secretary to Government Energy Department Secretariat, Fort St.George Chennai – 600 009 2.The Chief Electrical Inspector to the Government Thiru-Vi-Ka Industrial Estate Guindy, Chennai – 600 032 3.Tamil Nadu General and Distribution Corporation Limited (TANGEDCO) Rep by its Chairman & Managing Director 144, Anna Salai Chennai – 600 002 4. The Superintending Engineer TNPDCL, Dindigul Electricity Distribution Circle Dindigul .. Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records of the 1st respondent comprised in G.O.(Ms).No.55 Energy (D2) Department dated 20.10.2021 and quash the same as arbitrary, illegal and is violative of the provisions of the Tamil Nadu Tax on Consumption or Sale of Electricity Tax, 2003 and consequently forbear the respondents, their officers, employees, subordinates, agents, men or any other person claiming and/or acting under them from in any manner levying E.Tax on the power purchased from Indian Energy/Exchange Power Exchange. For Petitioner : Mr.R.S.Pandiyaraj For Respondents : Mr.Yogesh Kannadasan Special Government Pleader for R1 and R2 Mr.S.Madhusudhanan Standing counsel for R3 and R4