The State Of Tamil Nadu v. Tvl. Tirunelveli District Co Operative

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.28 of 2025 The State of Tamil Nadu, represented by The Joint Commissioner(CT), Tirunelveli Division, ... Petitioner .Vs.

Tvl. Tirunelveli District Cooperative Milk Producers'Union limited, Tirunelveli.

... Respondent/Respondent PRAYER: Tax Case Revision filed under Section 38 of TNGST Act, 1959 to revise the order of Tamil Nadu Sales Tax Appellate Tribunal(Additional Bench), Madurai, made in MTSA.No.386 of 2010, dated 7.12.2022. For Petitioner : Mr.R.Suresh Kumar Addl.Govt.Pleader For Respondent : Mr.S.Karunakar 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.386 of 2010, dated 7.12.2022.

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 made any grounds as per Section 100 of Civil Procedure Code or under Section 38 of the TNGST Act, 1959.

4.Accordingly, the Tax Case Revision Case is rejected, 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.28 of 2025 13.11.2024 4/4