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Madras High Court

The State Of Tamil Nadu Represented By vs Tvl. Sri Venkateswara Marbles & Tiles on 1 March, 2023

Author: R.Mahadevan

Bench: R.Mahadevan, Mohammed Shaffiq

                                                                         Tax Case (Revision) Petition No.40 of 2023

                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED 01.03.2023

                                                              CORAM

                                    THE HONOURABLE Mr.JUSTICE R.MAHADEVAN
                                                      AND
                                  THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ

                                           Tax Case (Revision) Petition No.40 of 2023


                     The State of Tamil Nadu represented by
                     the Joint Commissioner (CT)
                     Vellore Division, Vellore                                               ..      Petitioner

                                                                Vs.


                     Tvl. Sri Venkateswara Marbles & Tiles
                     698, Sevoor Main Road
                     Brammapuram                                                             ..   Respondent

                                  Tax Case (Revision) Petition filed under Section 60(1) of the Tamil

                     Nadu Value Added Tax Act, 2006, to revise the order dated 22.03.2019

                     passed in S.T.A.No.466 of 2017 on the file of the Tamil Nadu Sales Tax

                     Appellate Tribunal (Additional Bench), Chennai - 104.


                                             For Petitioner     : Mr.M.Venkateswaran
                                                                  Special Government Pleader (Taxes)
                                                              ORDER

https://www.mhc.tn.gov.in/judis  Tax Case (Revision) Petition No.40 of 2023 [Made by R.MAHADEVAN, J.] This tax case has been filed by the petitioner / Revenue against the order dated 22.03.2019 passed in S.T.A.No.466 of 2017 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai -

2. When the matter was taken up for consideration, the learned counsel for the petitioner / Revenue submitted that G.O.Ms.No.105, Commercial Taxes and Registration (D1) Department, dated 25.07.2019, came to be issued amending the litigation policy already issued for the Commercial Taxes Department in G.O.Ms.No.10, Commercial Taxes and Registration (D1) Department, dated 25.01.2016, wherein, it is stipulated that the cases / appeals / revisions shall not be filed / pursued by the Department before the High court in cases where the tax effect does not exceed Rs.5,00,000/- (Rupees Five Lakhs Only). It is also submitted that the tax effect in this case is less than the threshold limit and hence, the petitioner / Revenue is not pressing this petition.

https://www.mhc.tn.gov.in/judis  Tax Case (Revision) Petition No.40 of 2023

3. In the light of the aforesaid submissions made by the learned counsel for the petitioner / Revenue, the present tax case revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn. No costs.

                                                                    [R.M.D., J.]           [M.S.Q., J.]
                                                                                    01.03.2023
                     Index: Yes / No

Speaking order/ Non-speaking order Neutral Citation: Yes / No nsd To The Additional Judicial Member The Tamil Nadu Sales Tax Appellate Tribunal, "Additional Bench", Chennai – 600 104.

https://www.mhc.tn.gov.in/judis  Tax Case (Revision) Petition No.40 of 2023 R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

nsd Tax Case (Revision) Petition No.40 of 2023 01.03.2023 4/4 https://www.mhc.tn.gov.in/judis