Vs
Case brief
What is this about?
The Revenue challenged an order exempting garnet sand exports. The High Court held that mere cleaning/preservation was not enough proof of a distinct new commodity. Thus, exemption applied and penalties were deleted, dismissing the revision.
What did the court decide?
Deletion of penalty; Export of garnet sand held exempt from tax.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 04.05.2017
CORAM: THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.(R)No.178 of 2011
The State of Tamil Nadu Represented by the Deputy Commissioner (CT), Tirunelveli Division, Tirunelveli – 627002.
...Petitioner
Vs.
Tvl. T. Manickam & Co., 146, Palayamkottai Road, Tuticorin.
... Respondent
PRAYER : Tax Case Revision Petition is filed under Section 38 of the TNGST Act, 1959, to revise the orders of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Madurai dated 20.07.2004 passed in M.T.S.A.No.824/2002.
For Petitioner : Mr.R.Karthikeyan Additional Government Pleader For Respondent : Mr.R.D.Ganesan
Issues for consideration
2 issues framed by the court
Whether the export of garnet sand is taxable or exempt under Exemption Notification No.773.
Whether the sale remained in nature of garnet sand after processing or became a new distinct commodity.
Parties & counsel
- petitioner
The State of Tamil Nadu Represented by the Deputy Commissioner (CT), Tirunelveli Division, Tirunelveli
- respondent
Tvl. T. Manickam & Co.
Coram
T.S.SIVAGNANAM
Case details
As recorded by the court registry
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