The State Of Tamilnadu v. Tvl.J.K.K.Textile Processing

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.01.2022

CORAM

THE HONOURABLE MR.JUSTICE R.MAHADEVAN AND THE HONOURANBE MR.JUSTICE MOHAMMED SHAFFIQ TAX CASE NO.258 OF 2011 The State of Tamil Nadu Rep by the Deputy Commissioner (CT) Salem Division Salem .. Petitioner

Versus

Tvl. J.K.K. Textile Processing Mills (P) Limited Pudur Perumapalayam Salem Main Road Komarapalayam - 638 183 .. Respondent Tax Case filed under the Tamil Nadu General Sales Tax Act 1959 against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated 21.04.2003 in C.T.S.A No. 305 of 2001 for the assessment year 1987-88 and against the order of the Assistant Commissioner (CT), Erode, dated 09/07/1999 made in A.P.No.115 of 1998 and against the order of the Deputy Commissioner(CT), Salem, dated 09.07.1999 made in A.P.No.115 of 1998 for the Assessment Year 1987 - 88. For Petitioner :

Mr.Arun Natarajan Special Government Pleader (Taxes)

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 21.04.2003 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in C.T.S.A No. 305 of 2001 relating to the assessment year 1987-88.

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 framed 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). 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.

3. In the light of the aforesaid submissions made by the learned counsel for the petitioner / Revenue, the present revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn. No costs.

Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrar dhk To

1. The Appellate Assistant Commissioner of Commercial Taxes Erode

2. The Deputy Commissioner of Commercial Taxes Salem Division Salem

3. The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore +1cc to the Special Government Pleader(Taxes), High Court, Madras, S.R.No.234 Tax Case No.258 of 2011 VGII(CO) RLP(18/03/2022)