The State Of Tamil Nadu vs Tvl.M.D.E.Enterprises
2023 Latest Caselaw 10044 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.150 of 2012

                     The State of Tamil Nadu
                     represented by the Deputy Commissioner (CT),
                     Tirunelveli Division, Tirunelveli – 627 002.         ...Appellant

                                                          -Vs.-

                     Tvl.M.D.E.Enterprises,
                     Tuticorin.                                           ...Respondent


                     PRAYER:- Tax Case (Revision) filed under Section 38 of the Tamil Nadu
                     General Sales Tax Act, 1959, to revise the order of the Tamil Nadu Sales
                     Tax Appellate Tribunal (AB) Madurai dated 07.05.2004 passed in
                     M.T.A.No.653 of 2002.


                                          For Appellant           : Mr.T.Amjad Khan
                                                                  Government Advocate
                                          For Respondent          : 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 the learned Counsel argue that the

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

than Rupees 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.150 of 2012

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