IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated:30.06.2026 Coram: THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN AND THE HONOURABLE MRS.JUSTICE N.MALA Tax Case(Revision) No.40 of 2017 Thiru Arooran Sugars Limited, No.112, Nungambakkam High Road, Chennai 600 034. ..Petitioner /versus/ The State of Tamil Nadu, Represented by the Assistant Commissioner (CT) Fast Track Assessment Circle, Chennai 6. ..Respondent Tax Case has been filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, to revise the order of the Sales Tax Appellate Tribunal (Additional Bench), Chennai, dated 20.04.2017 in T.A.No.57/2006. For Petitioner :Mr.N.Prasad For Respondent :Ms.G.Dhana Madhri, GA https://www.mhc.tn.gov.in/judis O R D E R (Order of the Court was made by Dr.G.Jayachandran,J.) The appeal is filed by the assessee, being aggrieved by the concurrent findings of the authorities regarding the claim of refund of commercial tax levied on the purchase of sugarcane at the rate of Rs.60/- per metric tonnes, instead of 8% of the turnover. The appeal is in respect of the Assessment year 1997-1998. The order impugned is the order of the Sales Tax Appellate Tribunal passed in T.A.No.57 of 2006, dated 20.04.2017. 2. Pending disposal of the Tax Case, the appellant-assessee has gone into liquidation and pursuant to the order passed in IBA/243/2019 by the National Company Law Tribunal, Division Bench-II, Chennai, a Liquidator was appointed. Subsequently, under the Scheme of Compromise, M/s KALS Distilleries Private Limited (KALS), has taken over the assets and properties of the appellant M/s Thiru Arooran Sugars Limited, vide order dated 02.05.2022 passed by the NCLT. 3. From the records, we find that there is no disclosure about the pendency of the appeal before this Court. Applying the clean slate theory, the company, which has taken over the assets and properties of the appellant, can have no claim or right to sustain the present tax case. If at all there is any provision, which envisages for continuing the https://www.mhc.tn.gov.in/judis litigation by the company, which has taken over the appellant, the said company shall work out its remedy in the manner known to law. 4. With the above observations, this Tax Case stands dismissed. No costs. (Dr.G.Jayachandran, J.) (N.Mala, J.) 30.06.2026 Index:yes/no speaking order/non speaking order Neutral citation:yes/no ari To 1.The Assistant Commissioner (CT),The State of Tamil Nadu, Fast Track Assessment Circle, Chennai 6. 2.The Sales Tax Appellate Tribunal (Additional Bench), Chennai, https://www.mhc.tn.gov.in/judis Dr.G.Jayachandran, J. and N.Mala, J. ari T.C.No.40 of 2017 30.06.2026 https://www.mhc.tn.gov.in/judis