State Of Tamil Nadu v. Point Textiles (P) Ltd.,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.04.2025

CORAM

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE V.SIVAGNANAM The State of Tamil Nadu Represented By The Joint Commissioner (CT) Salem Division (Now Erode Division).

Petitioner Vs Tvl.Point Textiles (P) Ltd., No.37, 38, G7, G8 and F22, SIPCOT Industrial Growth Centre, Perundurai.

Respondent Prayer: Revision Petition filed under Section 60 of the Tamil Nadu Value Added Tax Act, 2006, against the order dated 10.03.2022 passed in CTSA No.136 of 2017 on the file of Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore for the Assessment Year 2011-12. For Petitioner :

Ms.P.Selvi Govt. Advocate (Taxes) For Respondent :

No appearance

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Ms.Selvi states that the monetary limit involved in this tax case is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023JC, dated 02.11.2023. In support of this, he has also produced G.O. (Ms.) No.75, Commercial Taxes and Registration (D1) Department, dated 27.03.2025, issued in this regard. In view of the same, she seeks to withdraw the Tax Case.

2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department.

3. Accordingly, the Tax Case is dismissed as withdrawn. There shall be no order as to costs.

(K.R.SHRIRAM, CJ.) (V.SIVAGNANAM, J.) 30.04.2025 Index : Yes/No : Yes/No sra

To

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

2. The Joint Commissioner (CT) Salem Division (Now Erode Division).

The Hon'ble Chief Justice and V.Sivagnanam, J.

(sra) 30.04.2025