The State Of Tamil Nadu ... vs Tvl.City Plywoods
2023 Latest Caselaw 10041 Mad

                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                               DATED: 09.08.2023

                                                       CORAM

                                  THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                    AND
                                  THE HONOURABLE MR.JUSTICE R.VIJAYAKUMAR

                                            T.C.(MD)No.1996 of 2006

                     The State of Tamil Nadu represented
                     by the Deputy Commissioner of Commercial Taxes,
                     Tiruchirappalli Division, Tiruchirappalli.   ...Appellant

                                                          -Vs.-

                     Tvl.City Plywoods,
                     317, Big Bazaar Street, Trichy.                       ...Respondent


                     PRAYER:- Tax Case (Revision) filed under Section 38 of the Tamil Nadu
                     General Sales Tax Act, 1959, to revise the order of the Sales Tax
                     Appellate Tribunal (AB) Madurai dated 06.12.2001 in M.T.M.P.No.173
                     of 1997 in M.T.A.No.251 of 1997 dated 24.09.1999


                                          For Appellant           : Mr.S.Shaji Bino
                                                                  Special Government Pleader
                                          For Respondent          : Mr.P.V.Sudharkar
                                                                  for Mr.S.Raja Jeyachandrapaul
                                                          ****




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https://www.mhc.tn.gov.in/judis
                                                                     DR.ANITA SUMANTH, J.
                                                                                    AND
                                                                        R.VIJAYAKUMAR, J.

                                                                                             cmr
                                                     JUDGMENT

(Judgment of the Court was delivered by DR.ANITA SUMANTH, J.)

The Tax Revision filed by the State is liable to be dismissed in

light of G.O.Ms.No.105 Commercial Taxes and Registration (D1)

Department dated 25.07.2019 setting out the litigation policy, in terms of

which, the monetary limit for maintaining an appeal or Revision Petition

before the High Court is Rs.5,00,000/-

2.In the present case, both the learned Counsel argue that the

impugned demand including tax, penalty and surcharge amount to less

than Rupees two lakhs (Rs.Two lakhs). Hence, dismissed with no order

as to costs.

                                                                  [A.S.M.J.,] & [R.V.J.,]
                     NCC      :Yes/No                                    09.08.2023
                     Index    :Yes/No
                     Internet :Yes/No
                     cmr
                                                                      T.C.(MD)No.1996 of 2006

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