The State of Tamil Nadu v. Tirunelveli District Co-operative Milk producers Union Limited
Case brief
What is this about?
TCR (MD)No.17 of 2025; Madras High Court Madurai Bench; Judges N.Anand Venkatesh and K.K.Ramakrishnan; Section 38 TNGST Act / Tamil Nadu General Sales Tax Act 1959; MTSA No.384 of 2010 dated 07.12.2022; Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Madurai; interstate sale versus consignment sale; delivery to clearing and forwarding agents of other States at instance of Federation; statutory mandate; no substantial question of law framed at admission; factual finding not reversible unless perverse; revision dismissed, no costs; petitioner State of Tamil Nadu via Joint Commissioner (CT) Tirunelveli Division; respondent Tirunelveli District Co-operative Milk Producers Union Limited.
What did the court decide?
The Tribunal's factual finding - that the respondent delivered goods to clearing and forwarding agents of other States only at the instance of the Federation to obey a statutory mandate, and that such delivery is not interstate sale - was rendered after going through the documents and cannot be reversed by this Court unless the finding is perverse.