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Madras High CourtTC/255/2023disposed of

The State Of Tamilnadu v. Tvl. S.M.Trading Company

2023-06-14Honourable Mr Justice R. Mahadevan,Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.06.2023 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), Vellore Division, Vellore.

.. Petitioner -vsTvl. S.M.Trading Company, No.236, Katpadi Road, Vellore.

..

Respondent Tax Case (Revision) Petition filed under Section 38 of the Tamil Nadu General Sales Tax Act 1959, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, dated 20.04.2016 in T.A.No.38 of 2015 for the assessment year 2012-2013.

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 20.04.2016 passed by the Tamil Nadu Sales Tax Appellate Tribunal, (Main Bench), Chennai in T.A.No.38 of 2015 relating to the assessment year 2012-13.

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tax case revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn.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.] 14.06.2023 Internet : Yes Index : Yes / No av To

1. The Joint Commissioner (CT), The State of Tamil Nadu, Vellore Division, Vellore.

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

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R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

av 14.06.2023 4/4