The State Of Tamil Nadu vs Tvl Vangalamman Mart Departmental ...
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Madras High Court

The State Of Tamil Nadu vs Tvl Vangalamman Mart Departmental ... on 4 September, 2025

Bench: S. M. Subramaniam, C. Saravanan

                                                                                       TC No. 83 of 2025




                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED: 04-09-2025

                                                         CORAM

                           THE HONOURABLE MR JUSTICE S. M. SUBRAMANIAM
                                              AND
                             THE HONOURABLE MR JUSTICE C. SARAVANAN

                                                  TC No. 83 of 2025



                1. The State of Tamil Nadu
                Represented by the
                Joint Commissioner (ST),
                Trichy Division,
                Trichy

                                                                                       Appellant(s)

                                                              Vs

                1. Tvl Vangalamman Mart Departmental Stores,
                No.75, Dindigul Road, Thanthonimalai, Karur

                                                                                       Respondent(s)
                PRAYER
                To set-aside the order, dated 02.11.2023 passed by the Tamil Nadu Sales Tax
                Appellate Tribunal (Additional Bench), Coimbatore in CTSA.No.247/2022 and
                confirm the order passed by the Assistant Commissioner (CT), Karur (East),
                Assessment Circle dated 16.03.2018 and thus render justice.




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                                                                                          TC No. 83 of 2025



                                  For Appellant(s):       Mr. V.Prashanth Kiran
                                                          Government Advocate

                                  For Respondent(s):      Mr.S.Sridhar

                                                       ORDER

(Order of the Court was made by C.Saravanan J.)

The Tax case is directed against the order dated 02.11.2023 of the Tamil

Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in

CTSA.No.247/2022. By an impugned order, the Tribunal had disposed of

Coimbatore Tribunal State Appeal Nos.247, 248 to 250 of 2022. In the

impugned order, the Tribunal has placed reliance on the decision of this Court

passed by the learned Single Judge in Sri Vinayaga Agencies case. However,

the aforesaid judgment has now been overruled by the Division Bench of this

Court in Sahyadri Industries Limited Vs. State of Tamil Nadu1.

2. Considering the same, we are inclined to set aside the impugned order

dated 02.11.2023 passed by the Tamil Nadu Sales Tax Appellate Tribunal

(Additional Bench), Coimbatore, in CTSA.No.247 of 2022, and remit the case

back to the respondent/Tribunal to pass fresh orders following the decision of

the Division Bench in Sahyadri Industries Limited cited supra. Needless to

state that the respondent/appellant may be heard before the final orders are

passed.

1 2023 SCC OnLine Mad 7905

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3. Accordingly, the Tax Case is allowed. No costs. Consequently, the

connected miscellaneous petitions, if any, are closed.

(S.M.SUBRAMANIAM J.)(C.SARAVANAN J.) 04-09-2025

gd Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No

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To

1.Tvl Vangalamman Mart Departmental Stores, No.75, Dindigul Road, Thanthonimalai, Karur.Trichy

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S.M.SUBRAMANIAM J. AND C.SARAVANAN J.

gd

04-09-2025

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