The State Of Tamil Nadu Represented By v. Tvl.Mysore Poly Foams

T.C.No.76 of 2024

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.12.2024

CORAM

THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case No.76 of 2024 The State of Tamil Nadu Represented by the Joint Commissioner (CT) Salem Division, Salem.

....

Petitioner Vs.

Tvl.Mysore Poly Foams No.132, Veerasamy Pudur Gajalnaikanpatty Nagar Salem - 636 201.

....

Respondent Prayer : Tax Case Revision Petition under Section 60 of the TNVAT Act, 2006 to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated 30.01.2024 passed in CTSA No.3/2019. For Petitioner : Mr.G.Nanmaran Special Government Pleader

O R D E R

(Order of the Court was made by C.SARAVANAN, J.) It is fairly conceded by the learned counsel for the appellant that the issue raised in this Tax Case Revision is squarely covered by a decision of the Coordinate Bench of this Court in the matter of State of Tamil Nadu and Another -vsEverest Industries Limited (2022) 103 GSTR 10. https://www.mhc.tn.gov.in/judis

T.C.No.76 of 2024 R.SURESH KUMAR, J.

and C.SARAVANAN , J.

KST

2. In fact, we have dismissed T.C.No.21 of 2024 (State of Tamil Nadu -vsTvl.Marks Engineering Works) and T.C.No.50 of 2024 (State of Tamil Nadu -vsTvl.Fidle Specialities (P) Ltd) following the aforesaid judgment.

3. Hence, following the law laid down in State of Tamil Nadu and Another -vs- Everest Industries Limited (2022) 103 GSTR 10, as cited supra, this Tax Case is dismissed. No costs.

(R.S.K.,J.) (C.S.N.,J.) 11.12.2024 Index : Yes/No Internet : Yes/No KST T.C.No.76 of 2024 https://www.mhc.tn.gov.in/judis