T.C.No.52 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 29.07.2026 CORAM THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS. JUSTICE N. MALA T.C. No.52 of 2021 The State of Tamil Nadu represented by the Deputy Commissioner (CT), Sale Division, Salem. … Petitioner vs. Tvl. Manjual Textile Processsors Private Ltd., Bhavani Main Road, Ramanathapurampudur, Erode – 5. … Respondent Prayer: Tax Case has been filed under Section 38(1) of Tamil Nadu General Sales Tax Act, 1959, to revise the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated 14.05.2002 passed in CTSA Nos.657/01, 658/01/659/01 and 664/1. For Petitioner : Mr.Sethu Prabakaran, Government Advocate (Tax) For Respondent : No apperance. _____________ Page Nos.1/4 https://www.mhc.tn.gov.in/judis T.C.No.52 of 2021 O R D E R (Order of this Court made by Dr. G. Jayachandran, J.) The Tax Case filed by the State is directed against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal. 2. There is no representation for the respondent. The Learned Government Advocate appearing for the State submits that the substantial questions of law involved in this case is no more res integra, in view of the judgment passed by the Division Bench of this Court in the appeal arising out of the very same assessee for the different assessment year. He further submits that the present case may be disposed of in the line of the judgment rendered by this Court in Tax Case No.29 of 2000, State of Tamil Nadu, Represented by the Deputy Commissioner (CT), Salem Division, Salem vs. Tvl. Manjula Textile Processors (P) Ltd. 3. Perusal of the orders cited reveals that in State of Tamil Nadu vs. Tex-in Printers, reported in (2014) 70 VST 239 (Mad), the Division Bench of this Court held that dyes and chemicals purchased outside the State and used in the execution of works contracts in favour of the customers are liable to be taxed. Following the said judgment, this Court has consistently held in favour of the Revenue while considering turnover pertaining to dyes and chemicals used in the works contracts. _____________ Page Nos.2/4 https://www.mhc.tn.gov.in/judis T.C.No.52 of 2021 4. In view of the above, following the said judgment, the Tax Case filed by the Department stands allowed. There shall be no order as to costs. (Dr. G.JAYACHANDRAN, J.) & (N. MALA, J.) 29-07-2026 Index :Yes. Neutral Citation :Yes/No. bsm To, 1. The Sales Tax Appellate Tribunal (Additional Bench), Coimbatore. _____________ Page Nos.3/4 https://www.mhc.tn.gov.in/judis T.C.No.52 of 2021 Dr. G.JAYACHANDRAN, J. & N. MALA, J. bsm T.C.No.52 of 2021 29-07-2026 _____________ Page Nos.4/4 https://www.mhc.tn.gov.in/judis