IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.12.2025 CORAM :

THE HONOURABLE DR.JUSTICEANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.(A) Nos. 22, 23 & 24 of 2013 and M.P.Nos.1, 1 & 2 of 2013 M/s. Farida Shoes Private Ltd., No.17, Jalal Road Extension, Ambur. .. Appellant in T.C(A)No.22/2013 M/s. Farida Leather Ware Private Ltd., No.17/2, T.Abdul Razak Street, Ahmed Nagar, Ambur. .. Appellant in TC(A)No.23/2013 in TC(A)No.24/2013 vsvvs The State of Tamil Nadu Rep. by Deputy Commissioner (CT)

Now known as Joint Commissioner (CT)

Vellore Division, Vellore .. Respondent in all appeals Prayer in TC(A). No. 22 of 2013 : Appeal filed under Section 38 of the TNGST Act, 1959 against the order of Sales Tax Appellate Tribunal (Main Bench), Chennai dated 18.10.2012 passed in STA No. 257 of 2007. Prayer in TC(A) No. 23 of 2013 : Appeal filed under Section 38 of the TNGST Act, 1959 against the order of Sales Tax Appellate Tribunal (Main Bench), Chennai dated 18.10.2012 passed in STA No. 266 of 2007.

Prayer in TC(A) No. 24 of 2013 : Appeal filed under Section 38 of the TNGST Act, 1959 against the order of Sales Tax Appellate Tribunal (Main Bench), Chennai dated 18.10.