The State of Tamil Nadu v. Tvl. Tirunelveli District Co. operative
Case brief
What is this about?
TCR(MD)No.28 of 2025; Madras High Court, Madurai Bench; decided 13.11.2025 by P.Velmurugan, J. (order authored) with L.Victoria Gowri, J. Petitioner: State of Tamil Nadu through Joint Commissioner(CT), Tirunelveli Division (R.Suresh Kumar, Addl.Govt.Pleader); Respondent: Tvl. Tirunelveli District Cooperative Milk Producers' Union Ltd. (S.Karunakar). Challenge to TN Sales Tax Appellate Tribunal (Additional Bench), Madurai order in MTSA.No.386 of 2010 dated 7.12.2022. Statutes: Section 38 TNGST Act 1959; Section 100 Civil Procedure Code. Held: no grounds made out; revision rejected at threshold without admission; no costs. No precedent cited; no monetary quantum.
What did the court decide?
On a perusal of the revision papers, the Petitioner has not made any grounds as per Section 100 of the Civil Procedure Code or under Section 38 of the TNGST Act, 1959.