# M/S SYAR JEWELLERS vs THE STATE OF TAMIL NADU

Court: madras High Court
Date: 2026-07-14
Petitioner: M/S SYAR JEWELLERS
Respondent: THE STATE OF TAMIL NADU

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1349697)

## Judgment text (excerpt)

T.C.No.40 of 2014 IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved On: 29.06.2026 Delivered On: 14.07.2026 CORAM THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS. JUSTICE N. MALA T.C.No.40 of 2014 & M.P.No.1 of 2014 M/s.Sayar Jewellers., Represented by its Proprietor-D.Dharmichand, No.376/120, Car Street, Tiruvannamalai, Tiruvannamalai District. … Revision Petitioner Cause title accepted vide order of Court dated 21.01.2014 made in M.P.No.1/13 in T.C.SR.No.56182/2013. vs. The State of Tamil Nadu Represented by the Joint Commissioner (CT), Vellore Division, Vellore. … Respondent Prayer: Tax Case (Revision) has been filed under Section 38 of TNGST Act, 1959, to revise the order of Sales Tax Appellate Tribunal (Main Bench), Chennai dated 31.10.2012 and passed in Tribunal Appeal No.12 of 2009. For Petitioner : M/s.R.Hemalatha For Respondent : Mr.R.Sethuprabhakaran Government Advocate _____________ Page Nos.1/21 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/07/2026 04:28:43 pm ) T.C.No.40 of 2014 ORDER The Tax Case (Revision) is filed by the Trader, being aggrieved by the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench) in T.A.No.12 of 2009,

https://niyam.ai/judgements/high-court/2026/july/m-s-syar-jewellers-vs-the-state-of-tamil-nadu