Madras High Court
Ruchi Soya Industries Ltd vs State Of Tamil Nadu on 6 December, 2018
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam, N.Sathish Kumar
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.12.2018
CORAM :
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR
Tax Case (Revision) Nos. 3, 4 & 5 of 2015
Ruchi Soya Industries Ltd.,
40/41, East Mada Church Street,
Royapuram, Chennai – 600 013. ...Petitioner in
all the cases
-vs-
State of Tamil Nadu, rep by,
The Joint Commissioner (CT),
Chennai (North) Division,
Chennai – 600 006. ...Respondent in
all the cases
Tax Case Revisions filed under Section 38 of the Tamil Nadu
General Sales Tax Act, 1959 (TNGST Act) against the order of the
Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai in
STA Nos.7/2012, 6/2012 & 127/2006 dated 18.03.2014 respectively.
For Appellant : M/s.K.A.Parthasarathy, for
M/s.N.Inbarajan
(in all the cases)
For Respondent : M/s.Md.Shaffiq, Special
Government Pleader assisted by
M/s.G.Dhanamadrhri,GA
(in all the cases)
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JUDGMENT
[Judgement of the Court was delivered by T.S.Sivagnanam, J.] These Tax Case Revisions are filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai in STA Nos.7/2012, 6/2012 & 127/2006 dated 18.03.2014 respectively.
2.Heard M/s.K.A.Parthasarathy, learned Counsel for the petitioner and Mr.Md.Shaffiq, learned Special Government Pleader for the respondent.
3.These Tax Case Revisions have been admitted on 18.02.2015, on the following Substantial Questions of Law:
"(i)Whether the Tribunal has erred in not applying the binding clarification in D.Dis.Acts Cell-II/75893/99 dated 24.12.1999 issued under Section 28A of the Tamil Nadu General Sales Tax Act, 1959?
(ii)Whether the Tribunal has omitted to http://www.judis.nic.in 3 see that the purchase tax under Section 7A of the Act stood exempted under G.O.Ms.No.93, Commercial Taxes, 22nd June, 2000 effective from 01.04.1999 in terms of the principles laid down by this Hon'ble Court in the judgement reported in 98 STC 125 (Sulochana Cotton & Spinning Mills (P) Ltd., Vs. The State of Tamil Nadu)?”
4.The above referred questions have been decided against the assessee by the Hon'ble Division Bench of this Court in the case of Ruchi Soya Industries Limited Vs. Commercial Tax Officer, Harbour III Assessment Circle, Chennai and others [reported in (2008) 12 VST 546] and Britania Industries Limited Vs. State of Tamil Nadu [reported in (2012) 48 VST 241].
5.Following the said decisions, these Tax Case Revisions are also dismissed and the Substantial Questions of Law are answered against the assessee.
6.In the result, the cases filed by the assessee are dismissed.
No costs.
[T.S.S., J.] [N.S.K., J.]
mrm/ska 06.12.2018
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T.S.Sivagnanam, J.
and
N.Sathish Kumar, J.
mrm/ska
To
Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai.
T.C.A.Nos. 3, 4 & 5 of 2015 06.12.2018 http://www.judis.nic.in