The State Of Tamilnadu, v. Tvl.Krishna Tin Mounting

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.06.2018

CORAM:

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU AND THE HONOURABLE MRS.JUSTICE T.KRISHNAVALLI TC(MD)NO.10 OF 2018 The State of Tamil Nadu, represented by The Deputy Commissioner (CT), Tirunelveli Division, Tirunelveli-627 002.

: Appellant .vs.

Tvl.Krishna Tin Mounting Works, Sivakasi : Respondent PRAYER: This Tax case is filed praying this Court to revise the orders made in M.T.S.A.No.618 of 1999, dated 12.4.2000, on the file of Tamil Nadu Sales Tax Appellate Tribunal(AB), Madurai. For Appellant : Mr.VR.Shanmuganathan Special Govt.Pleader For Respondent : No appearance JUDGEMENT ************* [Judgement of the Court was made by K.RAVICHANDRABAABU,J.] The learned Special Government Pleader appearing for the appellant submitted that in view of the stand taken by the Government in G.O(Ms)No.10, Commercial Taxes and Registration (D1)Department, dated 25.01.2010 fixing the monetary limit to file an appeal before this Court as Rs.2 lakhs and in view of the fact that the present tax implication involved in this case is only Rs.25,000/-, this Tax Case can be disposed of in the light of the above said Government Order.

2.Considering the above said facts and circumstances and considering the fact that the present revision involves the tax effect of Rs.25,000/- only, which is lesser than the monetary limit fixed in the above said Government Order, this appeal https://hcservices.ecourts.gov.in/hcservices/

stands dismissed, as not maintainable, however, without expressing any view on the merits of the matter. No costs. Sd/- Assistant Registrar(W) /True Copy/ Sub Assistant Registrar • 1 cc TO The Special Government Pleader in SR No. 68373 vsn AE/SV MMS/SAR1/29.06.2018/2P/2C JUDGEMENT MADE IN TC(MD)NO.10 OF 2018 14.06.2018 https://hcservices.ecourts.gov.in/hcservices/