The State of Tamil Nadu v. Tvl.K Rajagopalan and Co.
Case brief
What is this about?
State tax revision withdrawn on monetary-limit ground: T.C. No.81 of 2024, High Court of Judicature at Madras, decided 22.04.2025; Section 60(1) Tamil Nadu Value Added Tax, 2006; challenge to Tribunal order dated 22.05.2023 in CTSA No.668 of 2022 (Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore); Joint Commissioner (ST) Salem Division v Tvl.K.Rajagopalan & Co., Engineering Contractors, Mettur Dam, Salem; Circular F.No.390/Misc/30/2023JC dated 02.11.2023; G.O. (Ms.) No.75 Commercial Taxes and Registration (D1) Department dated 27.03.2025; dismissed as withdrawn; no order as to costs; withdrawal without conceding Department's stand; advocates C.Harsha Raj (Spl. Govt. Pleader for Taxes) and N.Chandirasekar.
What did the court decide?
The Tax Case is dismissed as withdrawn, the State having sought withdrawal solely on account of the monetary limit involved being below the prescribed monetary limit and expressly without conceding the stand of the Department; there shall be no order as to costs.