The State Of Tamil Nadu v. Tvl. Sree Snehavalli Textiles Ltd.,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 13.11.2025

CORAM:

THE HONOURABLE MR.JUSTICE P.VELMURUGAN AND THE HON'BLE MRS JUSTICE L.VICTORIA GOWRI TCR(MD)No.29 of 2025 The State of Tamil Nadu, represented by The Joint Commissioner(CT), Madurai Division, Madurai.

... Petitioner/Appellant .Vs.

Tvl. Sree Snehavalli Textiles Limited, Devakottai Road, Sankarapuram, Karaikudi.

... Respondent/Respondent PRAYER: Tax Case Revision filed under Section 38 of TNGST At, 1959 against the order of Tamil Nadu Sales Tax Appellate Tribunal(Additional Bench), Madurai, made in MTSA.No.194 of 2006, dated 6.8.2021. For Petitioner : Mr.R.Suresh Kumar Addl.Govt.Pleader For Respondent : Mr.M.E.Ilango 1/4

JUDGMENT

(Order of the Court was made by P.VELMURUGAN.,J) This Tax Case Revision is filed against the order of Tamil Nadu Sales Tax Appellate Tribunal(Additional Bench), Madurai, made in MTSA.No.194 of 2006, dated 6.8.2021.

2.Heard the learned counsel appearing on either side and perused the materials placed before this Court.

3.A perusal of the revision papers would show that the Petitioner has not framed any substantial questions of law in the grounds of revision, to decide the revision on merits. Therefore the Tax Case Revision is not maintainable. 4.Accordingly, the Tax Case Revision Case is dismissed, without being admitted. No costs.

[P.V.,J.] [L.V.G.,J.] 13.11.2025 2/4

NCS : Yes/No Index : Yes / No Internet : Yes / No vsn To The Presiding Officer, Tamil Nadu Sales Tax Appellate Tribunal(Additional Bench), Madurai.

3/4

P.VELMURUGAN, J.

and L.VICTORIA GOWRI.,J.

vsn ORDER MADE IN TCR(MD)No.29 of 2025 13.11.2024 4/4