State Of Tamil Nadu v. Tvl. Green Vision Technologies P Ltd
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.01.2025
CORAM
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN The State of Tamil Nadu, Represented by the Joint Commissioner (ST), Salem Division, Salem.
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Petitioner -VsTvl.Green Vision Technologies Private Ltd., S.F.No.137/1B, 137/2B Kalugondapalli Village, Denkanikottai Taluk, Hosur.
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Respondent PRAYER : Tax Case Revision filed under Section 60 of TNVAT Act, 2006, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in C.T.S.A.No.100 of 2018 dated 08.02.2022. For Petitioner :
Mr.G.Nanmaran Special Government Pleader For Respondent :
Mr.V.Sundareswaran 1/4
O R D E R
(Order of the Court was made by C.SARAVANAN, J.) The petitioner is before this Court aggrieved by the impugned order dated 08.02.2022 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in C.T.S.A.No.100 of 2018.
2. By the impugned order, the Appellate Tribunal had dismissed the appeal filed by the petitioner herein. The issue pertains to denial of Input Tax Credit (ITC) on input which was lost during the course of manufacturing process.
3. In fact, a similar issue had come up for consideration before us in T.C.No.28 of 2024 in the matter of State of Tamil Nadu Vs. Tvl.Marks Engineering Works, where having considered the earlier decision of a Co-ordinate Bench of this Court made in W.A.Nos.1094 of 2015 etc., batch dated 28.02.2023 in the matter of Eastman Exports Global Clothing (P) Ltd., Vs. The Assistant Commissioner (CT), Tirupur (North) Circle, Tirupur and others, we have dismissed the said T.C.No.28 of 2024 filed by the Revenue / 2/4
State.
4. Since the issue is covered by the said decision, this Tax Case Revision is also to be dismissed on the same line, hence, it is dismissed. No costs. (R.S.K., J.) (C.S.N., J.) 09.01.2025 NCC : Yes / No Index : Yes / No Speaking Order : Yes / No vji To The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore.
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R.SURESH KUMAR, J.
and C.SARAVANAN, J.
vji 09.01.2025 4/4