Madras High CourtTC/16/2024withdrawn dismissed

State Of Tamil Nadu v. Tvl. Royal Dry Fruits

2024-04-30Honourable Mr Justice R. Mahadevan,Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.04.2024 CORAM :

THE HONOURABLE MR.JUSTICE R.MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ Tax Case (Revision) Petition No.16 of 2024 The State of Tamil Nadu, Represented by the Joint Commissioner (ST), Coimbatore Division, Coimbatore.

.. Petitioner -vsTvl. Royal Dry Fruits, No.986, R.G.Street, Coimbatore.

.. Respondent Tax Case (Revision) Petition filed under Section 60 (1) of the Tamil Nadu Value Added Tax Act, 2006, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 09.02.2022 in CTSA. No.154 of 2018 for the assessment year 2015-2016. For Petitioner :

Mr.M.Venkateswaran, Special Government Pleader 1/4

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 09.02.2022 passed by the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Coimbatore in CTSA. No.154 of 2018 relating to the assessment year 2015 -16.

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 issued 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. 2/4

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tax case revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn.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

[R.M.D., J.] [M.S.Q., J.] 30.04.2024 Internet : Yes Index : Yes / No av To

1. The Joint Commissioner (ST), The State of Tamil Nadu, Coimbatore Division, Coimbatore.

2.Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore.

3/4

R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

av Tax Case (Revision) Petition No.16 of 2024 30.04.2024 4/4