Dismissed

The State of Tamilnadu v. Tvl.Ramanathapuram District

Madras HC5 May 2017TC(MD)/13/2011

Case brief

AI extract

What is this about?

In this tax case revision, the Madurai Bench of the Madras High Court dismissed the petitioner's challenge to a Sales Tax Appellate Tribunal order. The court relied on prior decisions holding that assessments under Section 3B regarding printing material were unsustainable, thereby dismissing the revision under Section 38.

What did the court decide?

Tax Case Revision dismissed. No costs awarded.

The State of Tamilnadu Vs Tvl.Ramanathap… — Constitutional and Fundamental Rights | Madras HC (2017)

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 05.05.2017

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CORAM:

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THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MR.JUSTICE P.VELMURUGAN

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TAX CASE REVISION(MD)No.13 of 2011

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The State of Tamil Nadu,

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Rep. by the Deputy Commissioner (CT), Madurai Division, Madurai. .. Petitioner

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Vs.

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Tvl.Ramanathapuram District Co-op. Printing Works Ltd., 490, Devakottai Road, Karaikudi. .. Respondent

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PRAYER: Tax Case Revision is filed under Section 38 of the TNGST Act, 1959, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (AB) Madurai, dated 18.11.2002, passed in M.T.S.A.No.467 of 2002.

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For Petitioner : Mr.R.Karthikeyan, Additional Government Pleader

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For respondent : Mr.Lakshmi Sriram

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ORDER

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[Order of the Court was made by T.S.SIVAGNANAM, J. ]

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This Tax Case Revision has been filed by the revenue challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai.

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2.The legal issue involved in the matter is whether the assessment made on the supply of printing material under Section 3B of the Tamil Nadu General Sales Tax Act, 1959, could be sustained.

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3.We need not labour much on the said issue in the light of the earlier decisions of this Court which considered the very same point and answered the issue against the revenue. The decisions https://hcservices.ecourts.gov.in/hcservices/ are as follows:-

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(i) The State of Tamil Nadu, rep. By the Deputy Commissioner (CT), Tirunelveli Division, Tiruneveli Vs. Tvl. Vibgyor Process (Tax Case Revision No.687 of 2006), dated 05.11.2008;

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(ii) State of Tamil Nadu Vs. Premier Litho Works and another reported in (2009) 26 VST 205 (Mad) and

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(iii) The State of Tamil Nadu, Rep. By Deputy Commissioner (CT), Tirunelveli Division, Tirunelveli Vs. Tvl. Prakash Fine Arts and Printers and others (W.A.Nos.342 of 2011 and 945 of 2010), dated 03.11.2016.

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4.We may point out that identical issue which was decided against the revenue in the case of M/s.Premier Litho Works and others was challenged before the Honourable Supreme Court in Civil Appeal No.10162 of 2010, which was dismissed by the Honourable Supreme Court by order, dated 03.08.2016.

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5.Thus, for all the above reasons and following the decisions cited above, this Tax Case Revision stands dismissed. No costs.

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Sd/Assistant Registrar(AD-II)

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/True Copy/

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Sub Assistant Registrar

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