Madras High Court
The State Of Tamil Nadu Represented vs Tvl.Saint Gobain Glass India Limited on 26 September, 2016
Author: Nooty.Ramamohana Rao
Bench: Nooty.Ramamohana Rao, P.Devadass
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.09.2016 CORAM THE HONOURABLE MR.JUSTICE NOOTY.RAMAMOHANA RAO AND THE HON'BLE DR.JUSTICE P.DEVADASS Tax Case (Revision) Nos.38 to 40 of 2016 The State of Tamil Nadu represented By Joint Commissioner (CT), Chennai Central Division, Chennai - 600 034. .. Petitioner in all TC(R)s. Vs Tvl.Saint Gobain Glass India Limited, No.19, Avenue Road, Nungambakkam, Chennai - 600 034. .. Respondent in all TC(R)s. Prayer:- Tax Case (Revision) filed under Section 38 of TNGST Act, 1959, to set aside the order of Tribunal made in Sales Tax Appellate Tribunal in STA Nos.112 of 2014, 113 of 2014 and 114/14, dated 12.11.2014. For Petitioner : Mr.S.Kanmani Annamalai in all TC(R)s. Additional Government Pleader (Taxes) For Respondent : Mr.V.Sundareswaran in all TC(R)s. ORDER
(ORDER OF THE COURT WAS MADE BY NOOTY.RAMAMOHANA RAO,J.) It is now brought to our notice that an identical question has been considered by a Division Bench of this Court in State of Tamil Nadu Vs. 1.Essar Inc. 2. Eagle Press reported in (2015) 79 VST 588 (Mad) and by judgment rendered on 27.08.2014, the Division Bench dismissed the revision preferred, holding that no question of law much less any substantial questions of law would arise for consideration by this Court.
2. In that view of the matter, it is only proper for us to dismiss these tax cases also, for the same set of reasons, noted in the above judgment.
Recording the same, all the Tax cases stand dismissed at the admission stage. No costs.
(N.R.R.J) (Dr.P.D.S.J.)
26.09.2016
Index : Yes/No
Internet : Yes/No
sms
To
The Sales Tax Appellate Tribunal,
(Additional Bench) Chennai.
NOOTY.RAMAMOHANA RAO,J
AND
DR.P.DEVADASS
Tax Case (Revision) Nos.38 to 40 of 2016
26.09.2016