IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-03-2026 CORAM THE HON'BLE DR. JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED Tax Case (Revision) No. 35 of 2015 The State of Tamil Nadu, Rep by The Joint Commissioner (CT), Large Taxpayers Unit, No.34 (123) Durgar Towers, 5^th Floors, Marshal Road, Egmore, Chennai – 600 008.

..Petitioner(s)

Vs Tvl.Ashok Leyland Limited, No.480, Annasalai, Chennai.

..Respondent(s)

Prayer: Tax Case (Revision) is filed under Section 38 of Tamil Nadu General Sales Tax Act, 1959 praying to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, dated 11.04.2014 passed in STA No.123 of 2006.

For Petitioner(s): Mr.V.Prasanth Kiran Government Advocate (Taxes)

For Respondent(s): Mr.N.Prasad

ORDER

(Order of the Court was made by Dr.G.Jayachandran J.)

This Tax Case (Revision) is filed to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai dated 11.04.2014 passed in STA N