Madras High Court
State Of Tamil Nadu vs Tvl.Marks Engineering Works on 22 October, 2024
Author: R.Suresh Kumar
Bench: R.Suresh Kumar, C.Saravanan
T.C.No.34 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.10.2024
CORAM
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
and
THE HONOURABLE MR.JUSTICE C.SARAVANAN
T.C.No.34 of 2024
State of Tamil Nadu,
Represented by Joint Commissioner (CT),
Coimbatore Division, Coimbatore. ... Petitioner
-Vs-
Tvl.Marks Engineering Works,
No.67/8, Athipalayam Road,
Chinnavedampatty, Coimbatore. ... Respondent
PRAYER : Tax Case Revision filed under Section 60 of TNVAT Act, 2006 to
revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional
Bench), Coimbatore dated 07.11.2023 passed in CTSA.No.67 of 2018.
For Petitioner : Mr.G.Nanmaran
Special Government Pleader
For Respondent : Mr.N.Prasad
ORDER
(Order of the Court was made by R.SURESH KUMAR, J.) This tax case revision is filed against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in CTSA.No.67 of 2018 dated 07.11.2023.
https://www.mhc.tn.gov.in/judis 1/4 T.C.No.34 of 2024
2. In fact, a similar issue had come up for consideration before us in T.C.No.28 of 2024 in the matter of State of Tamil Nadu Vs. Tvl.Marks Engineering Works, where having considered the earlier decision of a Co-ordinate Bench of this Court made in W.A.Nos.1094 of 2015 etc., batch dated 28.02.2023 in the matter of Eastman Exports Global Clothing (P) Ltd., Vs. The Assistant Commissioner (CT), Tirupur (North) Circle, Tirupur and others, we have dismissed the said T.C.No.28 of 2024 filed by the Revenue / State.
3. Since the issue is covered by the said decision, this Tax Case Revision is also to be dismissed on the same line, hence, it is dismissed. However, there shall be no order as to costs.
(R.S.K., J.) (C.S.N., J.)
22.10.2024
NCC : Yes / No
Index : Yes / No
Speaking Order : Yes / No
vji
https://www.mhc.tn.gov.in/judis 2/4 T.C.No.34 of 2024 To The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore.
https://www.mhc.tn.gov.in/judis 3/4 T.C.No.34 of 2024 R.SURESH KUMAR, J.
and C.SARAVANAN, J.
vji T.C.No.34 of 2024 22.10.2024 https://www.mhc.tn.gov.in/judis 4/4