WP No. 19894 of 2008 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-09-2025 CORAM THE HONOURABLE MR JUSTICE S. M. SUBRAMANIAM AND THE HONOURABLE MR JUSTICE C. SARAVANAN WP No. 19894 of 2008 AND WP NO. 19895 OF 2008 1. M/s Sakthi Sugars Limited Rep. By Its General Manager, (Legal And Taxation), Shri P. Sankararaja Pandian, 180, Race Course Road, Coimbatore - 641 018 Petitioner(s) Vs 1. Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Dr. Balasundaram Road, Coimbatore - 641 018 2.Assistant Commissioner (CT) Fast Track Assessment Circle-I, Dr. Balasundaram Road, Coimbatore - 641 018 3.Appellate Deputy Commissioner of Commercial Taxes, https://www.mhc.tn.gov.in/judis WP No. 19894 of 2008 Dr. Balasundaram Road, Coimbatore - 641 018 4.State Of Tamilnadu Rep. By Its Secretary To Govt, Dept. Of Commercial Taxes, Fort St. George, Chennai - 9 Respondent(s) WP No. 19895 of 2008 1. M/s Sakthi Sugars Limited Rep. By Its General Manager, (lagal And Taxation), Shri P. Sankararaja Pandian, 180, Race Course Road, Coimbatore - 641 018 Petitioner(s) Vs 1. Tamil Nadu Sales Tax Appellate Tribunal, (additional Bench), Dr. Balasundaram Road, Coimbatore - 641 018 2.Assistant Commissioner (ct) Fast Track Assessment Circle-i, Dr. Balasundaram Road, Coimbatore - 641 018 3.Appellate Deputy Commissioner Of Commercial Taxes, Dr. Balasundaram Road, Coimbatore - 641 018 4.State Of Tamilnadu https://www.mhc.tn.gov.in/judis WP No. 19894 of 2008 Rep. By Its Secretary To Govt, Dept. Of Commercial Taxes, Fort St. George, Chennai - 9 Respondent(s) WP No. 19894 of 2008 PRAYER Calling for the proceedings of the Tamil nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore 641 018 in CTA No. 422/01 dated 19 th May 2008, relating to the Assessment Years 1983-84 and quash the same insofar as the said order confirms the inclusion of the transport charges, transport subsidy and planting subsidy as part of the purchase turnover, liable to tax under the Tamil Nadu General Sales Tax Act. WP No. 19895 of 2008 PRAYER Calling for the proceedings of the Tamil nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore 641 018 in CTA No. 422/01 dated 19 th may 2008, relating to the Assessment Years 1985-86 and quash the same insofar as the said order confirms the inclusion of the transport charges, transport subsidy and planting subsidy as part of the purchase turnover, liable to tax under the Tamil Nadu General Sales Tax Act. WP No. 19894 of 2008 For Petitioner: For Respondent(s): Mr.G.Baskar for Mr.N.Muthukumar R1 Tribunal Mr.V.Prashanth Kiran Government Advocate for R2-4 https://www.mhc.tn.gov.in/judis WP No. 19894 of 2008 COMMON ORDER (Order of the Court was made by S.M.Subramaniam J.) The issue raised in the present writ petitions is no more res integra and is decided by the Division Bench of this Court in the case of Tvl.Sakthi Sugars Limited Vs. The State of Tamil Nadu in Tax Case Nos.55, 60, 61, 64, 66 and 72 of 2019 dated 06.12.2019. 2. Thus, the present writ petitions stand disposed of in the same line. No costs. Consequently, the connected miscellaneous petitions, if any, are closed. (S.M.SUBRAMANIAM J.)(C.SARAVANAN J.) 03-09-2025 gd Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis WP No. 19894 of 2008 To 1.Tamil Nadu Sales Tax Appellate Tribunal, (additional Bench), Dr. Balasundaram Road, Coimbatore - 641 018 2.Assistant Commissioner (ct) Fast Track Assessment Circle-i, Dr. Balasundaram Road, Coimbatore - 641 018 3.Appellate Deputy Commissioner Of Commercial Taxes, Dr. Balasundaram Road, Coimbatore - 641 018 4.State Of Tamilnadu Rep. By Its Secretary To Govt, Dept. Of Commercial Taxes, Fort St. George, Chennai - 9 https://www.mhc.tn.gov.in/judis WP No. 19894 of 2008 S.M.SUBRAMANIAM J. AND C.SARAVANAN J. gd WP No. 19894 of 2008 AND WP NO. 19895 OF 2008 03-09-2025 https://www.mhc.tn.gov.in/judis