2026 Supreme(Online)(CESTAT) 2098

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH – COURT NO. I

CENTRAL SALES TAX APPEAL NO. 05 OF 2015

(Arising order out of date 16.09.2014 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in CTSA No. 135 of 2009 and CTA No. 13 of 2007)

Shree Karthik Papers Limited .….Appellant

1025 Sathy Road, Lakshmipuram,

Ganapathy, Coimbatore

VERSUS

1. The Commercial Tax Officer

Ganapathy Assessment Circle

Coimbatore – 641 006

2. The Tamil Nadu Sales Tax

Appellate Tribunal (Additional Branch),

Represented by its Secretary

Coimbatore – 641 018

3. The State of Tamil Nadu

Represented by the Secretary,

Commercial Taxes & Religious Department,

Fort. St. George,

Chennai – 600 009

4. The State of Karnataka

Represented by the Secretary,

Department of Revenue

Bangalore – 560 001,

Karnataka

5. The State of Kerala,

Represented by the Secretary,

Department of Revenue

Kerala – 695 001,

Thiruvananthapuram

6. The State of Orissa

Represented by the Secretary,

Department of Revenue,

Bhubaneswar – 751 001,

Orissa

7. The State of West Bengal

Represented by Secretary,

Department of Revenue

Calcutta – 700 015

8. The Union of India .....Respondents

Through the Secretary

Ministry of Finance,

Department of Revenue,

North Block,

New Delhi – 110 001

APPEARANCE:

Shri J Rajesh, Shri Deepak Joshi, Shri M D Arsalan Ahmed, Shri Rudra Pratap and Shri Yashwardhan, Advocates for the Appellant

Shri C. Kranthi Kumar with Ms. Misha Rohatgi, Advocates for the State of Tamil Nadu

Ms. Madhumita Bhattacharjee with Shri B. Jagat Nayan for the State of West Bengal

Ms. Pritha Srikumar Iyer and Shri Ankit Swami, Advocates for the State of Karnataka

Shri Soumyajit Pari and Shri Varun, Advocates for the State of Orissa

Shri Nishe Rajen Shonker and Mrs. Devika A.L. Advocates for the State of Kerala

CORAM: HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT

HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

Date of Hearing: 13.02.2026

Date of Decision: 02.06.2026