# TVL TAMIL NADU AIR PRODUCTS P vs STATE OF TAMIL NADU

Court: madras High Court
Date: 2026-06-29
Petitioner: TVL TAMIL NADU AIR PRODUCTS P
Respondent: STATE OF TAMIL NADU

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1346980)

## Judgment text (excerpt)

TC Nos. 52-55 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-06-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MRS.JUSTICE N. MALA TC Nos. 52 TO 55 of 2013 Tvl.Tamil Nadu Air Products (P) Limited. ..Petitioner(s) in all Cases Vs State of Tamil Nadu, Rep. by The Deputy Commissioner[CT] Chennai (Central) Division, Chennai - 600 006. ..Respondent(s) in all Cases Petitions against the orders of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, passed in S.T.A.Nos.675, 676, 677 and 678 of 2006. For Petitioner(s) in all Mr.T.V.Lakshmanan Cases : For Respondent(s) in all Mr.R.Sethu Prabhakaran, Cases : Govt. Advocate. __________ Page1 of 10 https://www.mhc.tn.gov.in/judis ( Uploaded on: 07/07/2026 04:35:30 pm ) TC Nos. 52-55 of 2013 ORDER (Order of the Court was made by Dr.G.Jayachandran J.) The common order of the Sales Tax Appellate Tribunal (Additional Bench), Chennai, passed in S.T.A.Nos.675 to 678 of 2006, is under challenge before this Court. 2. These cases cover four Assessment Years, commencing from 1999- 2000 to 2002-2003. 3. The point involved in these cases is, whether the Miscellaneous Charges collected by the assessee fro

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