The State Of Tamil Nadu v. Tvl Lakshmi Arecanut Company
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 03.01.2022
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN AND THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ TAX CASE NO. 25 OF 2017 The State of Tamil Nadu Rep by the Joint Commissioner of Commercial Taxes Tiruchirappalli Division Tiruchirappalli .. Petitioner/Respondent
Versus
Tvl. Lakshmi Arecanut Company No.6, Manickam Nagar Thanjavur .. Respondent/Appellant Tax Case filed under the Tamil Nadu General Sales Tax Act 1959 against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai dated 24.02.2016 in T.A No. 33 of 2009 for the assessment year 1996-97 and against the order of the Deputy Commissioner (CT), Thanjavur, and made in No. 31 of 2008 order dated 11.11.2008 and against the order of the Commercial Tax Officer, Thanjavur - II, and made in TNGST.No.3821459/1996 - 1997 order dated 03.03.2006 for the assessment year 1996-1997.
For Petitioner :
Mr.V.Prashanth Kiran Government Advocate (Taxes)
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 24.02.2016 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai in T.A No. 33 of 2009 for the assessment year 1996-97.
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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 framed 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.
3. In the light of the aforesaid submissions made by the learned counsel for the petitioner / Revenue, the present revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn. No costs.
Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrar dhk To
1. The Joint Commissioner of Commercial Taxes The State of Tamil Nadu Tiruchirappalli Division Tiruchirappalli
2. The Appellate Deputy Commissioner (CT) Thanjavur
3. The Assistant Commissioner of Commercial Taxes Thanjavur - II
4. Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai - 600 104.
Tax Case No.25 of 2017 RR(CO) RLP(25/01/2022) https://hcservices.ecourts.gov.in/hcservices/