BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 12.05.2025 CORAM:

THE HON'BLE Mr.JUSTICE P.VELMURUGAN and THE HON'BLE Mr.JUSTICE K.K.RAMAKRISHNAN TC (MD).No.21 of 2010 M/s.Shri Natraj Ceramic & Chenical Industries Ltd., Dalmiapuram, Trichy. ... Appellant Vs.

The State of Tamil Nadu represented by The Joint Commissioner (CT), Trichy Division, Trichy. ... Respondent Prayer Tax Revision Case has been filed under Section 60(1) of the Tamilnadu Value Added Tax Act, 2006, to set aside the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai, in MTA.No.48 of 2009 dated 17.08.2010.

For Appellant : Mr. S.Karunakar For Respondent : Mr.R.Suresh Kumar, Additional General Pleader

JUDGMENT

(Order of the Court was made by K.K.RAMAKRISHNAN J.,)

The present Tax Case Appeal is filed seeking to set aside the order dated 17.08.2010 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai, in MTA.No.48 of 2009.

2. The brief facts of the case are as follows:-

The appellant is a manufacturar of Refratory products. They entered into an agreement with M/s.Dalmia Cement (Bharat) Limited (herein thereafter called DCL) on 27.11.1997 wherein they undertook to