The State Of Tamil Nadu v. Tvl.South India Corprn. Ltd.,

2026:MHC:737 T.C.No.213 of 2011

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.02.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.No.213 of 2011 The State of Tamil Nadu Rep. By the Deputy Commissioner (Commercial Taxes), Coimbatore Division, Coimbatore - 18.

.. Appellant vs The South India Corporation Ltd., 154, Dr.Nanjappa Road, Coimbatore.

.. Respondent Prayer : Appeal filed under Section 38 of the TNGST Act, 1959 to revise the order of the Sales Tax Appellate Tribunal (Additional Bench) Coimbatore dated 21.04.2003 and passed in Coimbatore Tribunal State Appeal No.228 of 2002.

For Appellant :

Mr.V.Prasanth Kiran Government Advocate For Respondent :

Mr.Parthasarathy 1/2 https://www.mhc.tn.gov.in/judis

T.C.No.213 of 2011 DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

JUDGMENT

(Delivered by Dr. ANITA SUMANTH, J.) Assessee circulates a copy of the settlement application dated 28.02.2024 filed under the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 and certificate of settlement in Form-V dated 26.04.2024 evidencing settlement of arrears in this appeal, recording which, and as nothing further survives for adjudication, this tax case (appeal), is closed. No costs.

[A.S.M, J.] [M.S.K, J.] 20.02.2026 Index:Yes/No ssm To 1.The Sales Tax Appellate Tribunal (Additional Bench) Coimbatore. 2.The Deputy Commissioner (Commercial Taxes), Coimbatore Division, Coimbatore - 18.

T.C.No.213 of 2011 2/2 https://www.mhc.tn.gov.in/judis