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Madras High CourtTC(MD)/29/2019dismissed

The State Of Tamilnadu v. M.Mart

2019-11-01Honourable Mr Justice T. S. Sivagnanam,Honourable Mrs Justice R. Tharani2 pages

T.C.(MD)No.29 of 2019 -BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.11.2019

CORAM:

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MRS.JUSTICE R.THARANI T.C.(MD)No.29 of 2019 The State of Tamil Nadu, Represented by the Deputy Commissioner (CT), Madurai Division, Madurai.

... Petitioner Vs.

Tvl.

1.M.Mart, 13-14, Amman Sannathi, Madurai 2.Millmart 13, Amman Sannathi, Madurai.

... Respondents PRAYER: Tax Case is filed under Section 38 of the TNGST Act, 1959, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai dated 15.02.2001 in Madurai Tribunal Appeal Nos.745/2000, 746/2000, 748/2000, 748/2000, 749/2000, 750/2000, 751/2000, 752/2000, 753/2000, 845/2000 and 846/2000. For Petitioner : Mr.A.K.Baskara Pandian Special Government Pleader For Respondents : Mr.P.Radhakrishnan

ORDER

[Order of this Court was made by T.S.SIVAGNANAM, J.] Heard Mr.A.K.Baskara Pandian, learned Special Government Pleader for the petitioner and Mr.P.Radhakrishnan, learned counsel for the respondents.

2. This Tax Case is filed to revise the order of the Sales Tax Appellate Tribunal (AB), Madurai, dated 15.02.2001 in M.T.A.Nos.745/2000, 746/2000, 748/2000, 748/2000, 749/2000, https://hcservices.ecourts.gov.in/hcservices/ 1/2

T.C.(MD)No.29 of 2019 750/2000, 751/2000, 752/2000, 753/2000, 845/2000 and 846/2000.

3. It is not in dispute that the correctness of the order passed by the Tamil Nadu Sales Tax Tribunal dated 15.02.2001, which is impugned in this tax case, was considered in other cases, since a batch of cases was dismissed by the Tribunal by a common order. One such Tax Case Revision is T.C.(MD)No.75 of 2009 filed by the State, which was dismissed on 04.05.2017.

4. In the light of the same, this Tax Case is dismissed. No costs.

Sd/- Assistant Registrar (CS-III) // True Copy // Sub Assistant Registrar(CS) ta TO 1.The Deputy Commissioner (CT), Madurai Division, Madurai.

2.The Sales Tax Appellate Tribunal (AB), Madurai.

ORDER MADE IN T.C.(MD)No.29 of 2019 01.11.2019 JMN(04.12.2019) 2P : 3C https://hcservices.ecourts.gov.in/hcservices/ 2/2