Tv.D.S.R. And Co., v. The State Of Tamilnadu, Rep.By

TC(revision)(MD).No.52 of 2019 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.11.2019

CORAM:

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MRS.JUSTICE R.THARANI TC(Appeal)(MD).No.52 of 2019 Tvl.D.S.R & Co., No.14/3, Samiannan Pillayar Koil Street, Virudhunagar.

... Petitioner Vs.

The State of Tamil Nadu, rep., by the Deputy Commercial Tax Officer-III, Virudhunagar.

... Respondent PRAYER: Tax Case Revision is filed under Section 37 of the TNGST Act, 1959 r/w Rule 30 of TNGST Rules, 1959, to set aside the order of the Joint Commissioner impugned herein and restore the order of the Appellate Assistant Commissioner (CT), Virudhunagar. For Petitioner : Mr.P.Radhakrishnan For Respondent : Mr.A.Muthukaruppan Additional Government Pleader

ORDER

(Order of the Court was made by T.S.SIVAGNANAM,J.) This appeal has been filed by the dealer challenging the order by the Joint Commissioner-III (SMR) of Commercial Taxes, dated 05.07.2005. The Joint Commissioner, Commercial Taxes, exercised suo motu powers and revised the order passed by the Assessing Officer in respect of assessment under the provision of Tamil Nadu General Sales Tax Act, 1959 for the assessment year 1991-1992. https://hcservices.ecourts.gov.in/hcservices/ 1/4

TC(revision)(MD).No.52 of 2019 2.After elaborately hearing the learned counsel for the parties and perusing the materials placed on record, we find that there is no question of law arising for consideration in this appeal. Therefore, we are not inclined to entertain this Tax Case(appeal). Accordingly, this Tax Case is dismissed on merits. No costs. Sd/- Assistant Registrar (Writs) // True Copy // / /2020 Sub Assistant Registrar(CS) To 1 The Deputy Commercial Tax Officer-III, State of Tamil Nadu, Virudhunagar.

2 The Appellate Assistant Commissioner (CT), Virudhunagar.

TC(appeal)(MD).No.52 of 2019 06.11.2019 rmk SDS(08.01.2020) 2P-3C https://hcservices.ecourts.gov.in/hcservices/ 2/4