The State Of Tamil Nadu ... vs Tvl.Sri Krishna Cut Piece Centre
2023 Latest Caselaw 10043 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.122 of 2012

                     The State of Tamil Nadu represented
                     by the Deputy Commissioner (CT),
                     Madurai Division, Madurai.                            ...Appellant

                                                          -Vs.-

                     Tvl.Sri Krishna Cut Piece Centre,
                     Madurai.                                              ...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 Madurai Tribunal
                     Appeal No.MTA.51/99.


                                          For Appellant           : Mr.M.Sidharthan
                                                                  Additional Government Pleader
                                          For Respondents         : Mr.N.Sudalaimuthu
                                                                  for Mr.S.Karunakaran
                                                          ****




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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 learned Counsels argue that the

impugned demand, including tax, penalty and surcharge amount to less

than a lakh. 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.122 of 2012

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