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Madras High CourtTC/165/2023disposed of

The State Of Tamil Nadu v. Sri Gajalakshmi Timbers

2023-03-30Honourable Mr Justice R. Mahadevan,Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 30.03.2023

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 (North) Division, Chennai - 6.

.. Petitioner Vs.

Tvl. Sri Gajalakshmi Timbers, No.25, Basin Bridge Road, Chennai - 600 079.

.. Respondent Tax Case (Revision) Petition filed under Section 58 of the Tamil Nadu Value Added Tax Act, 2006, to revise the order dated 10.12.2014 passed in T.A.No.1041 of 2002 and C.O.P.No.381 of 2002 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai - 104. For Petitioner : Mr.M.Venkateswaran 1/4

Special Government Pleader (Taxes)

ORDER

[Made by R.MAHADEVAN, J.] This tax case has been filed by the petitioner / Revenue against the order dated 10.12.2014 passed in T.A.No.1041 of 2002 and C.O.P.No.381 of 2002 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai - 104.

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. 2/4

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tax case revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn.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.] 30.03.2023 Index: Yes / No Speaking order/ Non-speaking order nsd To The Additional Judicial Member The Tamil Nadu Sales Tax Appellate Tribunal, "Additional Bench", Chennai - 600 104.

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R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

nsd 30.03.2023 4/4