WP/41273/2026 of M/s. Kaaveri Steels (I) Pvt. Ltd Vs The State of Tamil Nadu on 8 October 2026

ORDER

The writ petition has been filed seeking the following relief : " forbearing the 2nd and 3rd respondents, from demanding and collecting the tax on maximum demand charges from the petitioner, M/s. Kaaveri Steels (I) Pvt. Ltd., H.T.Sc. No. 069094420206, as per the orders of the Hon'ble Supreme Court of India, New Delhi, dated 31.8.2012 in SLP (C) No.24993 of 2012 and 25522 of 2012 etc. batch in M/s.Sri Krishna Alloys and Etc. vs. Union of India and Ors. etc. and pass orders."

2. The petitioner-Industry is involved in the manufacture of Steel Rods etc., and was sanctioned with High Tension Service Connection in H.T.Sc.No.069094420206 by the respondents. The grievance of the petitioner is that by virtue of amendment of Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007, the respondents 2 and 3, apart from collecting tax on the consumption charges, they have started demanding tax on

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maximum demand charges. Therefore, challenging the said demand, the petitioner is before this Court seeking a direction to the respondents 2 and 3 not to demand tax on maximum demand charges.

3. The learned counsel appearing for the petitioner would submit that the issue involved in the present writ petition was squarely covered by the order of this Court dated 25.07.2019 in W.P.No.21902 of 2019 and hence, seeks to extend the same parity to the petitioner herein.

4. Heard the learned counsel for the petitioner and the learned Special Government Pleader appearing for the first respondent and learned Standing Counsel appearing for respondents 2 and 3.

5. The predecessor of the petitioner-company has approached this Court by filing W.P.Nos.19907 & 19911 of 2023 and obtained an order of this Court dated 30.08.2024, wherein this Court has held as follows : "3. When the matters are taken up for hearing, learned counsel for the petitioners submitted that the issue involved in the present writ petitions is squarely covered by the order dated 25.07/2019 passed by this Court in W.P.No.21902 of 2019. For better appreciation, relevant portion of the said order is extracted hereunder : " 3.The issue raised in the present petition is being settled against the petitioner in terms of the Division Bench Judgment in W.P.Nos.159 of 2008 and etc., (batch) decided on 15.06.2012 and thereafter, the Hon'ble Supreme Court having entertained

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the Special Leave Appeals against the said judgment bearing Special Leave Appeal (Civil) Nos.24685 to 24719 of 2012 dated 31.08.2012, with an interim direction restraining the respondents therein from taking any coercive steps for disconnecting the supply of electricity to the premises of the petitioner therein, subject to that petitioner paying all the charges/dues except tax calculated on the basis of maximum demand, it is agreed that the present writ petition be disposed of in the terms aforesaid, with the agreement that the ultimate fate of the matter before the Hon'ble Supreme Court would also govern the present petitioner and the same interim order would continue to enure for the benefit of the writ petitioner during the pendency of the Special Leave Appeals."

4. As the said interim order passed by the Apex Court governs the Writ Petitioners herein, the above Writ Petitions are disposed of in terms of the said order passed by this Court as stated supra. No costs. Consequently, connected miscellaneous petitions are closed."

6. Considering the fact that the petitioner herein is only the successor, the very same order will enure in favour of the writ petitioner. 7100. Accordingly, the writ petition is disposed of in the lines of the order of this Court in W.P.No.21902 of 2019, dated 25.07.2019. No costs. Consequently, connected miscellaneous petitions are closed. 08-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No DS

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To:

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

2. The Chairman and Managing Director TANGEDCO, No. 144, NPKRR Maligai, Anna Salai, Chennai - 600 002.

3. The Superintending Engineer Trichy Electricity Distribution Circle, Metro, Trichy - 620 020.

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P.T.ASHA J. DS WP No. 41273 of 2026 and WMP Nos. 46302 & 46303 of 2026 08-10-2026