The State Of Tamil Nadu v. S.C.M.Creations

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.01.2022 CORAM :

THE HON'BLE MR. JUSTICE R. MAHADEVAN AND THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ Tax Case No.41 of 2017 The State of Tamil Nadu, represented by the Joint Commissioner (Commercial Taxes), Coimbatore.

.. Petitioner -vsTvl.S.C.M.Creations No.57, V.O.C. Nagar (South), Tiruppur.

.. Respondent Tax Case filed under the Tamil Nadu General Sales Tax Act 1959 against the order of the Sales Tax Appellate Tribunal (AB), Coimbatore dated 24.01.2017 in Coimbatore Tribunal State Appeal No.15 of 2010 for the assessment year 2004-05 preferred against the order passed by the Appellate Deputy Commissioner (CT)(FAC), Pollachi made in AP.No.61 of 2007 dated 02.12.2008, against the proceedings of the Commercial Tax Officer, Tiruppur, North Assessment Circle, Tiruppur in TNGST No.2303890/2004-2005 dated 23.04.2007.

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 24.01.2017 passed by the Sales Tax Appellate Tribunal (Additional Bench) Coimbatore in CTSA.No.15 of 2010 relating to the assessment year 2004-05. 2.When the matter was taken up for consideration, the learned counsel for the petitioner / Revenue submitted that https://hcservices.ecourts.gov.in/hcservices/

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present revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn.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-II) //True Copy// Sub Assistant Registrar av To

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

2. The Joint Commissioner (Commercial Taxes), Coimbatore Division, Coimbatore.

3. The Appellate Deputy Commissioner(CT)(FAC), Pollachi.

4. The Commercial Tax Officer, North Assessment Circle, Tiruppur.

+1cc to the Special Government Pleader (Taxes), S.R.No.238 Tax Case No.41 of 2017 PM(CO) SU(24/01/2022) https://hcservices.ecourts.gov.in/hcservices/