Revenue filed a revision petition under Section 60(1) of the Tamil Nadu VAT Act. However, the Revenue counsel submitted that the tax effect was less than Rs.5 lakhs as per the litigation policy. The court accepted this and dismissed the petition as withdrawn.
The tax case revision petition was dismissed as withdrawn.
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.55 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.55 of 2023
The State of Tamil Nadu represented by the Joint Commissioner (CT) Vellore Division, Vellore .. Petitioner
Vs.
Tvl.Sumangali Jewellers No.406/109, Car Street Thiruvannamalai .. Respondent
Tax Case (Revision) Petition filed under Section 60(1) of the Tamil
Nadu Value Added Tax Act, 2006, to revise the order dated 03.10.2018 passed in S.T.A.No.620 of 2015 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai - 104.
For Petitioner : Mr.M.Venkateswaran Special Government Pleader (Taxes)
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Tax Case (Revision) Petition No.55 of 2023
ORDER
[Made by R.MAHADEVAN, J.]
This tax case has been filed by the petitioner / Revenue against the order dated 03.10.2018 passed in S.T.A.No.620 of 2015 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai - 104.
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Tax Case (Revision) Petition No.55 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tax case revision petition, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn.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.55 of 2023
R.MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J.
nsd
Tax Case (Revision) Petition No.55 of 2023
01.03.2023
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1 issue framed by the court
Whether a tax case revision petition should be proceeded with when the tax effect is below the monetary limit prescribed by a government order.
2 provisions across 2 enactments
The State of Tamil Nadu represented by the Joint Commissioner (CT) Vellore Division
Tvl.Sumangali Jewellers No.406/109
R.MAHDEVAN
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
