# THE STATE OF TAMILNADU vs TVL. ARUPPUKOTTAI TALUK

Court: madras High Court
Date: 2026-07-15
Petitioner: THE STATE OF TAMILNADU
Respondent: TVL. ARUPPUKOTTAI TALUK

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1350919)

## Judgment text (excerpt)

TC No. 24 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN and THE HON'BLE MRS.JUSTICE N. MALA TC No. 24 of 2018 The State of Tamilnadu Represented by the Deputy Commissioner(CT) Tirunelveli Division, Tirunelveli 627002 ..Petitioner(s) Vs Tvl. Aruppukottai Taluk Handloom Cloth Merchants Association, Aruppukottai. ..Respondent(s) Tax Case Revision Petition presented to the Tamil Nadu Taxation Special Tribunal, Chennai to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (AB) Madurai dated 19.03.2002 passed in M.T.A.No.728/2001. For Petitioner(s): Mr.G.Dhana Madhri, Government Advocate For Respondent(s): Mr.A.Chandrasekaran __________ Page1 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/07/2026 05:32:07 pm ) TC No. 24 of 2018 ORDER (Order of the Court was made by Dr.G.Jayachandran J.) The appeal is by the State, being aggrieved by the order of the Tribunal, which has entertained the appeal filed by the assessee and granted relief in respect of the sales turnover of goods which was distributed to the members of the Co-operative Society. 2.The brief facts of the case are as follows: The Commercial, Ta

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