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Madras High CourtTC/341/2023disposed of

State Of Tamilnadu v. Tvl.Birla Finance Limited

2023-07-13Honourable Mr Justice R. Mahadevan,Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 13.07.2023

CORAM

THE HONOURABLE Mr.JUSTICE R.MAHADEVAN AND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ The State of Tamil Nadu represented by the Joint Commissioner (CT) Chennai Central Division Chennai 600 006 .. Petitioner Vs.

Tvl. Birla Finance Limited No.112, Nungambakkam High Road Chennai 17 .. Respondent Tax Case (Revision) Petition filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, to revise the order dated 10.11.2014 passed in S.T.A.No.33 of 2004 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai.

For Petitioner : Mr.M.Venkateswaran Special Government Pleader 1/4

ORDER

[Made by R.MAHADEVAN, J.] This tax case has been filed by the petitioner / Revenue against the order dated 10.11.2014 passed in S.T.A.No.33 of 2004 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai. 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 issued 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 Only). 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.

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3.

In the light of the aforesaid submissions made by the learned counsel for the petitioner / Revenue, the present tax case revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn. No costs.

[R.M.D., J.] [M.S.Q., J.] 13.07.2023 gya/nsd To The Additional Judicial Member The Tamil Nadu Sales Tax Appellate Tribunal "Additional Bench", Chennai 3/4

R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

nsd 13.07.2023 4/4