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2025 DAILYLAW 86453 (MAD)

THE STATE OF TAMILNADU v. Muthu Spinning Mills (Pvt) Ltd.,

TC/80/2024 · 2025-04-22

Mohammed Shaffiq

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

T.C. No.80 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.04.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ T.C. No.80 of 2024 The State of Tamil Nadu, Rep. by the Joint Commissioner (ST), Trichy Division, Trichy. .. Petitioner -vs- Tvl.Muthu Spinning Mills (Pvt.) Ltd., Manavasi, Krishnarayapuram Taluk, Karur. .. Respondent Prayer: Revision Petition filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 , against the order dated 23.05.2023 passed in CTSA No.147 of 2022 on the file of Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, for the Assessment Year 1989-90. For Petitioner : Mr.C.Harsha Raj Spl. Govt. Pleader for Taxes For Respondent : Mr.S.Karunakar * * * * * https://www.mhc.tn.gov.in/judis T.C. No.80 of 2024 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Mr.Harsha Raj states that the monetary limit involved in this tax case is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023- JC, dated 02.11.2023. In support of this, he has also produced G.O. (Ms.) No.75, Commercial Taxes and Registration (D1) Department, dated 27.03.2025, issued in this regard. In view of the same, he seeks to withdraw the Tax Case. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. Accordingly, the Tax Case is dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.) 22.04.2025 Index : Yes/No Neutral Citation : Yes/No sra https://www.mhc.tn.gov.in/judis T.C. No.80 of 2024 To 1. The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore. 2. The Joint Commissioner (CT), Commercial Taxes Department, Trichy Division, Trichy. https://www.mhc.tn.gov.in/judis T.C. No.80 of 2024 The Hon'ble Chief Justice and Mohammed Shaffiq, J. (sra) T.C. No.80 of 2024 22.04.2025 https://www.mhc.tn.gov.in/judis