The State Of Tamil Nadu v. Tvl.Janatics India Pvt Ltd
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26.09.2016
CORAM
THE HONOURABLE MR.JUSTICE NOOTY.RAMAMOHANA RAO AND THE HON'BLE DR.JUSTICE P.DEVADASS Tax Case (Revision) No.29 of 2016 The State of Tamil Nadu represented By Joint Commissioner (CT), Coimbatore Division, Coimbatore.
.. Petitioner/Appellant Vs TVL.JANATICS INDIA PVT.LTD, E-25, Sidco Industrial Estate, Kurichi, Coimbatore - 21. .. Respondent Prayer:- Tax Case (Revision) filed under Section 38 of TNGST Act, 1959, to set aside the order of Tribunal made in Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated 17.03.2015 in CTA No.65 of 2008 against the order of Additional Appellate Deputy Commissioner (Commercial Taxes), Podanure Circle, Coimbatore, dated 01.09.08 made in Appeal No.AP.1130/06 and against the order of the Commercial Tax Officer, Podanure Circle, Coimbatore dated 31.05.06 made in TNGST No.1800708/200405. For Petitioner :
Mr.S.Kanmani Annamalai Additional Government Pleader (Taxes) For Respondent :
Mr.V.Sundareswaran
ORDER
(ORDER OF THE COURT WAS MADE BY NOOTY.RAMAMOHANA RAO,J.) It is now brought to our notice that an identical question has been considered by a Division Bench of this Court in State of Tamil Nadu Vs. 1.Essar Inc. 2. Eagle Press reported in (2015) 79 VST 588 (Mad) and by judgment rendered on https://hcservices.ecourts.gov.in/hcservices/
27.08.2014, the Division Bench dismissed the revision preferred, holding that no question of law much less any substantial questions of law would arise for consideration by this Court.
2. In that view of the matter, it is only proper for us to dismiss this tax case also, for the same set of reasons, noted in the above judgment.
Recording the same, the Tax case stands dismissed at the admission stage. No costs.
Sd/- ASST. REGISTRAR /TRUE COPY/ SUB ASST. REGISTRAR To 1 The Sales Tax Appellate Tribunal, (Additional Bench), Coimbatore.
2 Joint Commissioner (CT), Coimbatore District.
3 The Addl. Appellate Deputy Commissioner (Commercial Taxes), Podanur Circle, Coimbatore. 4 Commercial Tax Officer, Podanur Circle, Coimbatore.
+1 cc to Spl.G.P.(Taxes), High Court, Madras SR.NO. 55070/16 Tax Case (Revision) No.29 of 2016 CA(CO) MMP 12.11.2016 https://hcservices.ecourts.gov.in/hcservices/