The High Court of Madras dismissed the tax case appeal filed by the State of Tamil Nadu as withdrawn, noting the tax demand was below litigation policy limits.
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.
2024:MHC:3760
T.C.No.1680 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.No. 1680 of 2008
The State of Tamil Nadu Rep. by its Deputy Commissioner (Commercial Taxes), Coimbatore Division,Coimbatore – 18.
.. Appellant
vs
Tvl. Safety Valves and Controls C-102, Private Industrial Estate, Kurichi,Coimbatore.
.. Respondent
Prayer : Appeal filed under Section 38 of the TNGST Act, 1959 aginst the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore
dated 26.7.94 passed in Coimbatore Tribunal Appeal No. 527/93.
For Appellant : Mr.TNC Kaushik Additional Government Pleader For Respondent : No Appearance
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T.C.No.1680 of 2008
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)
Mr.TNC Kaushik, learned Additional Government Pleader, states that
the present tax case appeal is not pursued as the tax demand is less than
that under the litigation policy.
[A.S.M., J] [G.A.M., J] 05.11.2024
Index:Yes/No Neutral Citation:Yes ssm
T.C.No. 1680 of 2008
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The State of Tamil Nadu Rep. by its Deputy Commissioner (Commercial Taxes), Coimbatore Division
Tvl. Safety Valves and Controls
ANITA SUMANTH
G. ARUL MURUGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
