State Of Tamil Nadu, v. Tvl.Original Fire Work
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.04.2018 C O R A M THE HON'BLE MR.JUSTICE S.MANIKUMAR AND THE HON'BLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Tax Case No.3 of 2018 The State of Tamil Nadu Represented by the Deputy Commissioner (CT) Tirunelveli Division Tirunelveli-2.
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Petitioner v.
Tvl.Original Fire Works Industries, 539, Illupaiyurani Village, Kovilpatti.
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Respondent Prayer: Tax Case Revision is filed under Section 38 (1) of the TNGST Act, 1959, to revise the order dated 20.07.2004, made in M.T.S.A.No.543 of 2001, on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai.
For petitioner ...
Mr.V.Hari Babu Addl. Govt. Pleader (Taxes) For Respondent ...
Mr.M.Mohamed Ibrahim Ali.
O R D E R
(Order of the Court was made by S.MANIKUMAR, J) Instant Tax Case (Revision) is filed by the Revenue as against the order of the Sales Tax Appellate Tribunal dated 20.07.2004 made in M.T.S.A.No.543 of 2001, on the file of the Sales Tax Appellate Tribunal (AB), Madurai.
2. Though, instant Tax Case (Revision) No.3 of 2018, is filed against the order made in MTSA.No.543 of 2001, dated 20.07.2004, by which the tribunal dismissed the State appeal, on this day, when the matter came up for hearing, on the basis of the instructions furnished by the Joint Commissioner (ST), Tirunelveli, Commercial Taxes Building, Tirunelveli, addressed to the learned Additional Government Pleader (Taxes), vide proceedings in No.A/10/1626/2018 dt. 18.04.2018, Mr.V.Hari Babu, learned Additional Government Pleader (Taxes) submitted that assessment made was for the year 1995-96 and that there are no arrears outstanding, for the years 1995-96 and 1996-97, as on date.
3. Having regard to the above, there is no need to delve into the merits of the Tax Case (Revision) and hence, Tax Case (Revision) is disposed of, recording the same. No costs.
(S.M.K., J) (V.B.S.,J) 20.04.2018 Index : Yes/No Internet : Yes/No ars To The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai.
S.MANIKUMAR,J and V.BHAVANI SUBBAROYAN,J ars Tax Case No.3 of 2018 20.04.2018