{"id":82545,"date":"2011-08-08T00:00:00","date_gmt":"2011-08-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011"},"modified":"2019-02-16T21:25:13","modified_gmt":"2019-02-16T15:55:13","slug":"tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011","title":{"rendered":"Tvl. Boot Captive Power … vs The State Of Tamil Nadu on 8 August, 2011"},"content":{"rendered":"
Madras High Court<\/div>\n
Tvl. Boot Captive Power … vs The State Of Tamil Nadu on 8 August, 2011<\/div>\n
       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATED: 08\/08\/2011\n\nCORAM\nTHE HONOURABLE MR. JUSTICE VINOD K.SHARMA\n\nW.P.(MD)No.10563 of 2006\n\nTvl. Boot Captive Power Service(P)Ltd.,\nrepresented by its Director, M.Manjula Devi,\nAbirami Illam, 26, Krishna Street,\nNehru Nagar,\nMadurai 16.\n\t\t\t\t\t\t  ..Petitioner\n\nVs\n\n1.  The State of Tamil Nadu,\n    represented by  Secretary to Government,\t\t\t\t\t\n    Commercial Taxes Department,\n    Fort.St.George,\n    Chennai-9.\n\n2.  The Deputy Commercial Tax Officer,\n    Madurai Rural(South),\n    Madurai-20.\t\t\t\t\t ...Respodents.\n\nPrayer\n\nWrit Petition filed under Article 226 of the Constitution of India,\npraying this Court to issue a Writ of declaration declaring the notification\nNo.II(1)CTRE\/100\/97 issued in G.O.Ms.No.528, CT & RE, dated 21.11.1997 as\namended by Notification No.II(i)\/CTRE\/43(a-3)\/98, issued  in G.O.Ms.No.104,\nCT&RE, dated 01.04.1998 as illegal and ultravires of Section 4-E of the TNGST\nAct, 1959, insofar as the restriction of the exemption from tax on the sale of\nraw materials, packing materials and consumable goods alone to 100% EOU is\nconcerned.\n\n!For Petitioner  ... M\/s.P.Radhakrishnan\n^For Respondents ... Ms.S.Bharathi\n\t\t     Govt. Advocate\n\n:ORDER\n<\/pre>\n
\tThe petitioner seeks a Writ in the nature of declaration declaring the
\nnotification No.No.II(1)CTRE\/100\/97 issued vide G.O.Ms.No.528, CT & RE, dated
\n21.11.1997, as amended by Notification No.II(i)\/CTRE\/43(a-3)\/98, issued vide
\nG.O.Ms.No.104, CT&RE, dated 01.04.1998 as illegal and ultra vires of Section 4-E
\nof the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956.\n<\/p>\n
\t2. In the course of business, the petitioner effects the sales of the
\nEngine Spares to Retail Dealers, manufacturers of other goods  for being used in
\ntheir machineries to the consumers, Exporters and Export Oriented Units. The
\nsales effected to Retail Dealers and consumers are liable to be taxed at the
\nrate specified in the schedule -I  to the TNGST Act. The petitioner has been
\ncollecting the sales tax  and remitting it to the second respondent.\n<\/p>\n
\t3.  Section 4-E of the TNGST Act, 1959, reads as under:\n<\/p>\n
\t” A registered 100% export oriented unit or unit located in the Madras
\nExport Processing Zone shall be entitled for refund of the whole of the tax paid
\nby it on the purchase of any goods, including consumable, packing materials and
\nlabels, but excluding plant and machinery, which has been used by such unit in
\nthe manufacture and assembling packing or labeling of goods manufactured within
\nthe State and assembling, packing or labeling of goods manufactured within the
\nState and sold byway of export by such unit.\n<\/p>\n
\tProvided that the unit shall satisfy such conditions and shall submit an
\napplication for refund in such manner and in such form as may be prescribed.”\n<\/p>\n
G.O.Ms.No.528, CT&RE, dated 21.11.1997 – Notification No.II(!)\/CTRE\/100\/97 – as
\namended by G.O.Ms.No.104 CT&RE, dated 01.04.1998 – Notification
\nNo.II(1)\/CTRE\/43(a-3)\/98 – grants.\n<\/p>\n
\t“Exemption in respect of the payable by any dealer on the sale of raw
\nmaterials, packing materials and consumable goods to the registered 100% Export
\nOriented Units in this State and units located in the Chennai Export Processing
\nZone”.\n<\/p>\n
\t4. The Development Commissioner requested the Government that instead of
\nrefund of tax the export oriented units  may be exempted from payment of sales
\ntax as the amount involved for the year 1996-1997 was only Rs.26 lakhs.  On the
\nrecommendations of the Development Commissioner, State Government in exercise of
\npowers  under Section 17(1) of the TNGST ACt, issued impugned notification dated
\n21.11.1997, which reads as under:\n<\/p>\n
\t\tCOMMERCIAL TAXES AND RELIGIOUS ENDOWMENTS(B2)
\n\t\t\t\t\t\tDEPARTMENT
\nG.O.Ms.No.528\t\t\t\t\t\t\tDated: 21.11.1997<\/p>\n
\t\t\t\t\t\t\t\t\t\t\tREAD:\n<\/p>\n
From  Development Commissioner, MEPZ,Chennai-45.
\n (D.O.No.19\/50\/96\/EOA-TN\/2423, dated 17.10.1996 and 18.2.97
\nFrom SC&CCT,Chennai.\n<\/p>\n
(D.O. Lr.No.A3\/17816\/97, dated 26.2.1997)
\n\t\t\t\t\t\t********
\nSection 4(E) of the Tamil Nadu General Sales Tax Act, 1959 provides as below:
\n“A registered 100% export oriented unit or unit located in the Madras Export
\nProcessing Zone shall be entitled for refund of the whole of the tax paid  by it
\non the purchase of any goods, including consumables, packing materials and
\nlabels, but excluding plant and machinery, which has been used by such unit in
\nthe manufacture and assembling packing of labelling of goods manufactured within
\nthe State and sold by way of export of such Unit.\n<\/p>\n
Provided that the unit shall satisfy such conditions and shall submit an
\napplication for refund in such manner and in such form as may be prescribed.”\n<\/p>\n
2.  In his letter first read above, the Development Commissioner, Madras Export
\nProcessing Zone has indicated that the Tamil Nadu Government has been refunding
\nsales tax paid by the Units in Madras Export Processing Zone under the Tamil
\nNadu General Sales Tax Act and that the refund has been made by SIPCOT Tax Act
\nand  the amount  involved byway of reimbursement has been of the order of Rs.26
\nlakhs only during 1996-97. He has requested the Government that instead of the
\nrefund of tax, the 100% Export oriented units and the units located in Madras
\nExport Processing Zone(MEPZ) may be exempted from payment of sales tax.\n<\/p>\n
3.  Government examined the matter in consultation with the Special Commissioner
\nand Commissioner of Commercial Taxes. With a view to encourage the exports from
\nTamil Nadu they arrived at a decision that all raw materials purchased within
\nthe State by registered 100% Export Oriented Units and units located in Chennai
\nExport Processing Zone(CEPZ) will be fully exempted from payment of sales tax.\n<\/p>\n
4.  The appended notification will be published in the Tamil Nadu Government
\nGazette.\n<\/p>\n
\t\t\t\t\t  ANNEXURE<\/p>\n
NOTIFICATION<\/p>\n
In exercise of the powers conferred by sub-section(1) section 17 of the Tamil
\nNadu General Sales Tax Act, 1959(Tamil Nadu Act 1 of 1959), the Governor of
\nTamil Nadu hereby makes an exemption in respect of the tax payable by any dealer
\non the  sale of raw materials to the registered 100% Export Oriented Units in
\nthis State and units located in the Chennai Exporting Processing Zone.\n<\/p>\n
\t\t\t\tEXPLANATORY NOTE<\/p>\n
(This does not form part of the notification but is intended to indicate the
\ngeneral purport).\n<\/p>\n
Section 4(E) of the Tamil Nadu Sales Tax Act, 1959 provides that a registered
\n100% export oriented unit or unit located in the Chennai Export Processing Zone
\nshall be entitled for refund of the whole of the tax paid by it on the purchase
\nof any goods, including consumables, packing materials, labels, but excluding
\nplant and machinery.\n<\/p>\n
The Development Commissioner requested the Government that instead  of refund of
\ntax, the said units may be exempted from payment of sales tax. The amount
\ninvolved by way of refund was Rs.26,00 lakhs during 1996-97.
\nWith a view to encourage the exports from Tamil Nadu, Government have decided
\nthat all raw materials purchased within the State by registered 100% Export
\noriented units and units in Chennai Export Processing Zone(CEPZ) will be fully
\nexempted from payment of sales tax.\n<\/p>\n
This notification is intended to achieve the above object.\n<\/p>\n
\t5. The notification  further modified vide notification dated 1.4.98,
\nwhich reads as under:\n<\/p>\n
\tEXEMPTION OF TAX PAYABLE BY ANY DEALER ON SALE OF RAW
\n     MATERIALS TO REGISTERED 100 PERCENT EXPORT ORIENTED
\n     UNITS IN THIS STATE AND UNITS LOCATED IN THE CHENNAI
\n                    EXPORT PROCESSING ZONE<\/p>\n
\t\t\t    VARIATION TO NOTIFICATION
\n  NO.ii(1)\/ctre\/43(A-3)\/98 (TNGST Part II – Section 1\/April
\n\t\t   1,1998
\n\t   (G.O.Ms.No.104, Commercial Taxes and Religious
\n\t\t\t\tEndowments 1st April 1998)<\/p>\n
In exercise of the powers conferred by sub-section(3) of Section 17 of the Tamil
\nNadu General Sales Tax Act, 1959(Tamil Nadu  Act 1 of 1959), the Governor of
\nTamil Nadu hereby makes the following variation to the Commercial Taxes and
\nReligious Endowments Department Notification No.II(1)\/CTRE\/100\/97 published at
\nPage 90 of part II– Section 1 of the Tamil Nadu Government Gazette dated the
\n17th December 1997.\n<\/p>\n
\t\t\t\t\t   VARIATION
\nIn the said notification for the expression ‘raw materials’, the expression “raw
\nmaterials, packing materials and consumable goods” shall be substituted.\n<\/p>\n
\t\t\t\t\tEXPLANATORY NOTE
\n\t(This does not form part of the notification but it
\nintended to indicate its general purport)<\/p>\n
With a view to encourage the exports from Tamil Nadu the Government have decided
\nthat packing materials and consumable goods purchased within the State by
\nregistered 100 percent Export Oriented Units and Units of the Madras Export
\nProcessing Zone(MEPZ) may also be exempted from payment of sales Tax.\n<\/p>\n
The notification is intended to achieve the above object.\n<\/p>\n
\t6. The only ground of challenge by the petitioner,  is that while granting
\nexemption, the State Government has only exempted raw, material, packing
\nmaterials, consumable goods whereas in Section 4-E “any goods” is included.
\nTherefore, the notification being contrary to Section 4-E of the Act, is not
\nsustainable in law.\n<\/p>\n
\t7. This contention cannot be accepted.  The notification issued under
\nSection 17(1), is in exercise of delegated legislative power of the State
\nGovernment. It is open to the Government to exempt any type\/category of goods.
\nThis Court in exercise of jurisdiction under Article 226 of the Constitution of
\nIndia  cannot interfere with the exercise of legislative powers of the
\nGovernment.\n<\/p>\n
\t8. Under Section 17(1), it is for the State Government to decide, as to
\nthe exemptions to be granted. “Any goods” mentioned under Section 4-E is subject
\nto exclusion of plants and machinery.\n<\/p>\n
\t9. Therefore, it is not for this Court to order the inclusion of any other
\nitems in the notification issued under Section 17(1) of the Act, it being
\nlegislative function, therefore is not subject to judicial review.\n<\/p>\n
\t10. This court can only look into the  validity of the Act or notification
\nto see whether it is in consonance with law, but, certainly cannot  direct the
\nState Government to issue a  notification in particular manner as  contended by
\nthe learned counsel for the petitioner.\n<\/p>\n
\t11. The inclusion of raw material, packing materials, consumable goods,
\nonly for exemption cannot  be said to be violative of Section 4-E  of  Tamil
\nNadu General Sales Tax Act,to call for any interference, as prayed for. This
\nCourt cannot legislate the prayer in the Writ is in the nature asking this Court
\nto direct,the respondent to include  additional issues for exemption, which is
\nnot permissible in law.\n<\/p>\n
\t12. Consequently, the Writ Petition is dismissed.\n<\/p>\n
\t13. No costs.\n<\/p>\n
vsn<\/p>\n
To<\/p>\n
1.  The Secretary to Government,
\n    State of Tamil Nadu,
\n    Commercial Taxes Department,
\n    Fort.St.George,
\n    Chennai-9.\n<\/p>\n
2.  The Deputy Commercial Tax Officer,
\n    Madurai Rural(South),
\n    Madurai-20.<\/p>\n","protected":false},"excerpt":{"rendered":"
Madras High Court Tvl. Boot Captive Power … vs The State Of Tamil Nadu on 8 August, 2011 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 08\/08\/2011 CORAM THE HONOURABLE MR. JUSTICE VINOD K.SHARMA W.P.(MD)No.10563 of 2006 Tvl. Boot Captive Power Service(P)Ltd., represented by its Director, M.Manjula Devi, Abirami Illam, 26, Krishna Street, Nehru […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-82545","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"\nTvl. Boot Captive Power ... vs The State Of Tamil Nadu on 8 August, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tvl. Boot Captive Power ... vs The State Of Tamil Nadu on 8 August, 2011 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2011-08-07T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-16T15:55:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Tvl. Boot Captive Power … vs The State Of Tamil Nadu on 8 August, 2011\",\"datePublished\":\"2011-08-07T18:30:00+00:00\",\"dateModified\":\"2019-02-16T15:55:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011\"},\"wordCount\":1518,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Madras High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011\",\"name\":\"Tvl. Boot Captive Power ... vs The State Of Tamil Nadu on 8 August, 2011 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2011-08-07T18:30:00+00:00\",\"dateModified\":\"2019-02-16T15:55:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tvl. Boot Captive Power … vs The State Of Tamil Nadu on 8 August, 2011\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tvl. Boot Captive Power ... vs The State Of Tamil Nadu on 8 August, 2011 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011","og_locale":"en_US","og_type":"article","og_title":"Tvl. Boot Captive Power ... vs The State Of Tamil Nadu on 8 August, 2011 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2011-08-07T18:30:00+00:00","article_modified_time":"2019-02-16T15:55:13+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Tvl. Boot Captive Power … vs The State Of Tamil Nadu on 8 August, 2011","datePublished":"2011-08-07T18:30:00+00:00","dateModified":"2019-02-16T15:55:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011"},"wordCount":1518,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Madras High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011","url":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011","name":"Tvl. Boot Captive Power ... vs The State Of Tamil Nadu on 8 August, 2011 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2011-08-07T18:30:00+00:00","dateModified":"2019-02-16T15:55:13+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/tvl-boot-captive-power-vs-the-state-of-tamil-nadu-on-8-august-2011#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Tvl. Boot Captive Power … vs The State Of Tamil Nadu on 8 August, 2011"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/82545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=82545"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/82545\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=82545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=82545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=82545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}