The State Of Tamil Nadu v. E.S.Muthusamy And Sons

T.C.No.49 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.06.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHHILKUMAR T.C.No.49 of 2025 The State of Tamil Nadu represented by Joint Commissioner (CT) Salem Division, Salem.

.. Petitioner vs Tvl.E.S.Muthusamy & Sons No.84, Tiruchengode Road Namakkal 637 001.

.. Respondent Prayer : Petition filed under Section 38 of the TNGST Act, 1959 to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore in CTSA No.273 of 2009 dated 21.09.2022. For Petitioner :

Ms.Amirtha Dinakaran Government Advocate For Respondent :

Mr.K.A.Parthasarathy for Mr.N.Prasad DR. ANITA SUMANTH.,J.

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T.C.No.49 of 2025 and N.SENTHILKUMAR,J.

ORDER

(Delivered by Dr. ANITA SUMANTH.,J) Ms.Amirtha Dinakaran, learned Government Advocate appearing for the petitioner/revenue would submit that the Commercial Taxes Department does not wish to pursue this Tax Case and seek withdrawal of the same, as the tax impact is Rs.1,38,127/-, which falls below the threshold as per the litigation policy per G.O.(Ms.)No.75 Commercial Taxes and Registration (D1) Department dated 27.03.2025.

2. Recording the aforesaid submission, this Tax Case relating to assessment year 1992-93 is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. [A.S.M., J] [N.S., J] 17.06.2025 Index:Yes/No Speaking Order/Non-speaking order sl T.C.No.49 of 2025 2/2 https://www.mhc.tn.gov.in/judis