A tax revision petition filed by the Revenue against an appellate tribunal order. The Revenue counsel submitted that a government order bars filings where tax effect is below Rs. 5 lakhs. Due to the low tax effect, the petition was held withdrawn and dismissed without costs.
Tax case revision petition dismissed as withdrawn. No costs.
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Tax Case (Revision) Petition No.112 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.03.2023
CORAM :
THE HONOURABLE MR.JUSTICE R.MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
Tax Case (Revision) Petition No.112 of 2023
The State of Tamil Nadu, represented by the Joint Commissioner (CT), Vellore Division, Vellore. .. Petitioner
-vs-
Tvl. Tirupattur Co-op Sugar Mills Ltd., Tirupattur. .. Respondent
Tax Case (Revision) Petition filed under Section 60(1) of the Tamil Nadu Value Added Tax Act, 2006, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, dated 28.08.2018 passed in S.T.A.No.406 of 2005 for the assessment year 1991 - 1992.
For Petitioner : Mr.M.Venkateswaran, Special Government Pleader
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Tax Case (Revision) Petition No.112 of 2023
ORDER
(Order of the Court was made by R. MAHADEVAN, J.)
This tax case has been filed by the petitioner / Revenue against the order
dated 28.08.2018 passed by the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Chennai in S.T.A.No.406 of 2005 relating to the assessment year 1991 - 1992.
2.When the matter was taken up for consideration, the learned counsel for the petitioner / Revenue submitted that G.O.Ms.No.105, Commercial Taxes and Registration (D1) Department, Dated 25.07.2019, came to be issued amending the litigation policy already issued for the Commercial Taxes department in G.O.Ms.No.10, Commercial Taxes and Registration (D1)Department, dated 25.01.2016, wherein, it is stipulated that the cases / appeals / revisions shall not be filed / pursued by the Department before the High court in cases where the tax effect does not exceed Rs.5,00,000/- (Rupees Five Lakhs). It is also submitted that the tax effect in this case is less than the threshold limit and hence, the petitioner / Revenue is not pressing this petition.
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Tax Case (Revision) Petition No.112 of 2023
for the petitioner / Revenue, the present tax case revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as
withdrawn. No costs.
[R.M.D., J.] [M.S.Q.,
J.]
02.03.2023
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Tax Case (Revision) Petition No.112 of 2023
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1 provisions across 1 enactments
State of Tamil Nadu
Tvl. Tirupattur Co-op Sugar Mills Ltd.
R. MAHADEVAN
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
