TVL.FORD INDIA PRIVATE LIMITED vs STATE OF TAMIL NADU

T.C.No.81 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved On: 30.06.2026 Delivered On: 17.07.2026 CORAM THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS. JUSTICE N. MALA T.C. No.81 of 2015 TVL. Ford India Private Limited., S.P.Koil Street, Chengalpattu-603 204. … Petitioner vs. State of Tamil Nadu, Represented by Joint Commissioner (CT), Zone VII, Chennai. … Respondent Prayer: Tax Case has been filed under Section 38 of TNGST Act, against the order T.A.No.4 of 2012 dated 31st March 2015 passed by Hon’ble Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai. For Petitioner : Mr.Raghavan Ramabadran For Respondent : M/s.G.Dhanamandhri, Standing Counsel _____________ Page Nos.1/31 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2026 03:12:47 pm ) T.C.No.81 of 2015 ORDER (Order of this Court made by Dr. G. Jayachandran, J.) The revision petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959, involved in manufacturing and sale of Motor vehicles. For the assessment year 2001-2002, the revision petitioner (hereinafter referred to as ‘dealer’) disclosed its taxable turnover as Rs.1,31,64,67,905/- in their annual retu