Madras High CourtTC/145/2023disposed of

The State Of Tamil Nadu v. International Tools Supply

2023-03-29Honourable Mr Justice R. Mahadevan,Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.03.2023 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 -vsTvl. International Tools Supply, No.27, Mooker Nalla Muthu Street, Chennai-600 001. .. Respondent Tax Case (Revision) Petition filed under Section 58 of the Tamil Nadu Value Added Tax Act, 2006, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, dated 03.05.2017 in S.T.A.No.674 of 2016 for the assessment year 2014 -15. For Petitioner :

Mr.M.Venkateswaran, Special Government Pleader 1/4

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 03.05.2017 passed by the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Chennai in S.T.A.No.674 of 2016 relating to the assessment year 2014 -15.

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). 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tax case revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn.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.] 29.03.2023 Internet : Yes Index : Yes / No av To

1. The Joint Commissioner (CT), The State of Tamil Nadu, Chennai (North) Division, Chennai -6.

2.Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai-104.

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R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

av Tax Case (Revision) Petition No.145 of 2023 29.03.2023 4/4