Madras High Court
The State Of Tamil Nadu vs Tvl. Sri Sankareswari Process on 3 May, 2017
Bench: T.S.Sivagnanam, P.Velmurugan
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 03.05.2017 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MR.JUSTICE P.VELMURUGAN TAX CASE(MD)No.204 of 2012 The State of Tamil Nadu, Rep. By the Deputy Commissioner (CT), Tirunelveli Division, Tirunelveli ? 627 002. .. Petitioner Vs. Tvl. Sri Sankareswari Process, Sivakasi. .. Respondent PRAYER: Tax Case Revision is filed under Section 38 of the TNGST Act, 1959, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai dated 28.11.2003 passed in M.T.A.No.700 of 2001. !For Petitioner : Mr.R.Karthikeyan, Additional Government Pleader. ^For Respondent : Mr.S.Karunakar :ORDER
[Order of the Court was made by T.S.SIVAGNANAM, J.] This Tax Case Revision has been filed by the revenue challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai.
2.The legal issue involved in the matter is whether the assessment made on the supply of printing material under Section 3B of the Tamil Nadu General Sales Tax Act, 1959, could be sustained.
3.We need not labour much on the said issue in the light of the earlier decisions of this Court which considered the very same point and answered the issue against the revenue. The decisions are as follows:-
(i) The State of Tamil Nadu, rep. By the Deputy Commissioner (CT), Tirunelveli Division, Tiruneveli Vs. Tvl. Vibgyor Process (Tax Case Revision No.687 of 2006), dated 05.11.2008;
(ii) State of Tamil Nadu Vs. Premier Litho Works and another reported in (2009) 26 VST 205 (Mad) and
(iii) The State of Tamil Nadu, Rep. By Deputy Commissioner (CT), Tirunelveli Division, Tirunelveli Vs. Tvl. Prakash Fine Arts and Printers and others (W.A.Nos.342 of 2011 and 945 of 2010), dated 03.11.2016.
4.We may point out that identical issue which was decided against the revenue in the case of M/s.Premier Litho Works and others was challenged before the Honourable Supreme Court in Civil Appeal No.10162 of 2010, which was dismissed by the Honourable Supreme Court by order, dated 03.08.2016.
5.Thus for all the above reasons and following the decisions cited above, this Tax Case Revision stands dismissed. No costs..