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Madras High Court

The State Of Tamil Nadu Represented By vs Tvl. Dcm Shriram Consolidated Limited on 21 July, 2023

Author: R.Mahadevan

Bench: R.Mahadevan, Mohammed Shaffiq

                                                                        Tax Case (Revision) Petition No.388 of 2023

                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED 21.07.2023

                                                               CORAM

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

                                           Tax Case (Revision) Petition No.388 of 2023

                     The State of Tamil Nadu represented by
                     the Joint Commissioner (CT),
                     Chennai (North) Division,
                     Chennai – 6.                                                            ..      Petitioner

                                                                 Vs.


                     Tvl. DCM Shriram Consolidated Limited,
                     No.1, Vannier Street, Chennai – 600 001.                                 .. Respondent


                                  Tax Case (Revision) Petition filed under Section 58 of the Tamil Nadu

                     Value Added Tax Act, 2006, to revise the order dated 18.07.2016 passed in

                     S.T.A.No.183 of 2016 on the file of the Tamil Nadu Sales Tax Appellate

                     Tribunal (Main Bench), Chennai.


                                              For Petitioner     : Mr.M.Venkateswaran
                                                                   Special Government Pleader
                                                               ORDER

https://www.mhc.tn.gov.in/judis  Tax Case (Revision) Petition No.388 of 2023 [Made by R.MAHADEVAN, J.] This tax case has been filed by the petitioner / Revenue against the order dated 18.07.2016 passed in S.T.A.No.183 of 2016 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Main 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.388 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.]
                                                                                     21.07.2023
                     Index: Yes / No

Speaking order/ Non-speaking order Neutral Citation: Yes / No nsd To The Chairman The Tamil Nadu Sales Tax Appellate Tribunal, "Main Bench", Chennai.

https://www.mhc.tn.gov.in/judis  Tax Case (Revision) Petition No.388 of 2023 R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

nsd Tax Case (Revision) Petition No.388 of 2023 21.07.2023 4/4 https://www.mhc.tn.gov.in/judis