The High Court dismissed a tax case revision petition filed by the Revenue as withdrawn. The Revenue admitted the tax effect fell below the threshold limit specified in a litigations policy, rendering the petition unpressible.
Petition dismissed as withdrawn; no costs awarded.
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.
Tax Case (Revision) Petition No.45 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 01.03.2023
CORAM
THE HONOURABLE Mr.JUSTICE R.MAHADEVAN AND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ
Tax Case (Revision) Petition No.45 of 2023
The State of Tamil Nadu represented by the Joint Commissioner (CT) Vellore Division, Vellore .. Petitioner
Vs.
Tvl. Manju Agencies No.17-A/1, Fakeer Ahmed Street Arcot
.. Respondent
Tax Case (Revision) Petition filed under Section 60(1) of the Tamil
Nadu Value Added Tax Act, 2006, to revise the order dated 13.11.2018 passed in S.T.A.No.218 of 2014 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai - 104.
For Petitioner : Mr.M.Venkateswaran Special Government Pleader (Taxes) ORDER
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Tax Case (Revision) Petition No.45 of 2023
[Made by R.MAHADEVAN, J.]
This tax case has been filed by the petitioner / Revenue against the order dated 13.11.2018 passed in S.T.A.No.218 of 2014 on the file of the
Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai - 104.
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Tax Case (Revision) Petition No.45 of 2023
counsel 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wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn.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.] 01.03.2023
Index: Yes / No
Speaking order/ Non-speaking order Neutral Citation: Yes / No nsd
To
The Additional Judicial Member The Tamil Nadu Sales Tax Appellate Tribunal, "Additional Bench", Chennai – 600 104.
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Tax Case (Revision) Petition No.45 of 2023
R.MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J.
nsd
Tax Case (Revision) Petition No.45 of 2023
01.03.2023
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State of Tamil Nadu represented by the Joint Commissioner (CT) Vellore Division, Vellore
Tvl. Manju Agencies No.17-A/1, Fakeer Ahmed Street Arcot
R.Mahadevan
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
