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Madras High Court

The State Of Tamil Nadu Represented By vs Tvl.Supreme Packages on 28 April, 2023

Author: R.Mahadevan

Bench: R.Mahadevan, Mohammed Shaffiq

                                                                        Tax Case (Revision) Petition No.229 of 2023

                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED : 28.04.2023

                                                               CORAM

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

                                           Tax Case (Revision) Petition No.229 of 2023

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


                                                                Vs.

                     Tvl.Supreme Packages,
                     No.2/1014 Vinayagapuram,
                     Basthi, Hosur.                                                          ..   Respondent


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

                     Value Added Tax Act, 2006, to revise the order dated 11.03.2014 passed in

                     C.T.S.A.No.155 of 2004 on the file of the Tamil Nadu Sales Tax Appellate

                     Tribunal (Additional Bench), Coimbatore - 18.


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


                     1/4


https://www.mhc.tn.gov.in/judis
                                                                       Tax Case (Revision) Petition No.229 of 2023

                                                              ORDER

[Order of the court was made by R.MAHADEVAN, J.] This tax case has been filed by the petitioner / Revenue against the order dated 11.03.2014 passed in C.T.S.A.No.155 of 2004 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore -

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.229 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.]
                                                                                     28.04.2023
                     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", Coimbatore.

https://www.mhc.tn.gov.in/judis  Tax Case (Revision) Petition No.229 of 2023 R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

nsd Tax Case (Revision) Petition No.229 of 2023 28.04.2023 4/4 https://www.mhc.tn.gov.in/judis