The State Of Tamil Nadu vs Tvl. Sakthi Hotels (Restaurant)
2021 Latest Caselaw 24733 Mad

                                                                                      Tax Case No.47 of 2021


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED : 15.12.2021

                                                          CORAM :

                                   THE HON'BLE MR. JUSTICE R. MAHADEVAN
                                                           AND
                              THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ
                                                   Tax Case No.47 of 2021


                The State of Tamil Nadu,
                represented by the Joint Commissioner (CT),
                Coimbatore Division, Coimbatore.
                                                                                      ..    Petitioner

                                                            -vs-

                Tvl. Sakthi Hotels (Restaurant)
                144-A, Coimbatore Road,
                Pollachi.                                                                                 ..
                Respondent



                          Tax Case filed under the Tamil Nadu General Sales Tax Act 1959 against
                the order of the Sales Tax Appellate Tribunal               (AB), Coimbatore dated
                19.06.2014 in Coimbatore Tribunal State Appeal No.11 of 2006 for the
                assessment year 2001-02.


                                  For Petitioner      :     Mr.V.Prashant Kiran
                                                            Government Advocate (Taxes)



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                                                                                       Tax Case No.47 of 2021




                                                       ORDER

(Judgment was delivered by R. MAHADEVAN, J.)

This tax case has been filed by the petitioner / Revenue against the order

dated 19.06.2014 passed by the Sales Tax Appellate Tribunal (AB),

Coimbatore, in Appeal No.11 of 2006 relating to the assessment year 2001-02.

2.When the matter was taken up for consideration, the learned counsel

for the petitioner / Revenue submitted that G.O.Ms.No.105, Commercial Taxes

and Registration (D1) Department, Dated 25.07.2019, came to be issued

amending the litigation policy already framed for the Commercial Taxes

department in G.O.Ms.No.10, Commercial Taxes and Registration

(D1)Department, dated 25.01.2016, wherein, it is stipulated that the cases /

appeals / revisions shall not be filed / pursued by the Department before the

High court in cases where the tax effect does not exceed Rs.5,00,000/- (Rupees

Five Lakhs). It is also submitted that the tax effect in this case is less than the

threshold limit and hence, the petitioner / Revenue is not pressing this petition.

https://www.mhc.tn.gov.in/judis

Tax Case No.47 of 2021

3. In the light of the aforesaid submissions made by the learned counsel

for the petitioner / Revenue, this revision petition, wherein, the tax effect is said

to be less than the monetary limit imposed, is dismissed as withdrawn.

No costs.

                                                                        [R.M.D,J.]            [M.S.Q,
                J.]
                                                                              15.12.2021

                Internet : Yes
                Index : Yes / No
                av

                To

1. The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore,

2. The Joint Commissioner (CT), Coimbatore Division, Coimbatore.

3.The Deputy Commissioner (CT), Coimbatore.

https://www.mhc.tn.gov.in/judis

Tax Case No.47 of 2021

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

av

Tax Case No.47 of 2021

15.12.2021

https://www.mhc.tn.gov.in/judis