SANTOSH MAIZE THROUGH ITS MANAGER vs THE STATE OF TAMIL NADU REPRESENTED BY THE SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES — C.A. No. 5731/2009

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010346292008

Filing Date

28-Nov-2008

Registration No

C.A. No. 5731/2009

Diary Number

34629/2008

Order Date

04-Jul-2023

Document Type

Judgement - of Main Case

Neutral Citation

2023 INSC 590

Disposal Type

Dismissed

Last updated 02-Jul-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.SANTOSH MAIZE THROUGH ITS MANAGER

    Adv. K. K. MANI[P-1]

Respondent(s)

  1. 1.THE STATE OF TAMIL NADU REPRESENTED BY THE SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES

    Adv. M. YOGESH KANNA[R-1] SABARISH SUBRAMANIAN[R-1] SABARISH SUBRAMANIAN[R-2]

Case History

  1. Case disposedDisposed

  2. 04-Jul-2023

    Judgement - of Main CaseView PDF

  3. 04-Jul-2023

    ROP - of Main CaseView PDF

  4. 04-Jul-2023

    Fixed Date by Court

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  5. 02-Mar-2023

    ROP - of Main CaseView PDF

  6. 02-Mar-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  7. 01-Mar-2023

    ROP - of Main CaseView PDF

  8. 01-Mar-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  9. 23-Feb-2023

    Fixed Date by Court

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  10. 22-Feb-2023

    Fixed Date by Court

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  11. 02-Feb-2023

    Ordinary

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  12. 01-Feb-2023

    Ordinary

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  13. 25-Jan-2023

    Ordinary

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  14. 19-Jan-2023

    Ordinary

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  15. 18-Jan-2023

    Ordinary

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  16. 12-Jan-2023

    Ordinary

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  17. 29-Sep-2022

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  18. 28-Sep-2022

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  19. 27-Sep-2022

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  20. 22-Sep-2022

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  21. 21-Sep-2022

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  22. 20-Sep-2022

    First hearing

    Initial hearing scheduled

  23. 05-Dec-2014

    ROP - of Main CaseView PDF

  24. 05-Dec-2014

    ROP - of Main CaseView PDF

  25. 05-Aug-2013

    ROP - of Main CaseView PDF

  26. 13-Aug-2009

    ROP - of Main CaseView PDF

  27. 20-Jul-2009

    ROP - of Main CaseView PDF

  28. 01-May-2009

    ROP - of Main CaseView PDF

  29. 16-Mar-2009

    ROP - of Main CaseView PDF

  30. 19-Dec-2008

    ROP - of Main CaseView PDF

  31. 28-Nov-2008

    Case filed

    Registration No. C.A. No. 5731/2009

View Full Judgment
casestatus.in Summary

Case Summary: Santhosh Maize & Industries Limited v. State of Tamil Nadu Court Decision: The Supreme Court dismissed Santhosh Maize's appeals, upholding the High Court's judgment that maize starch is taxable under Entry 61 ("sago and starch of any kind") at 4% rather than exempt under Exemption Entry 8. The Court held that maize starch, being a processed product derived from raw maize, falls under the specific taxation entry for starches and not the exemption for millet products, and that the Commissioner's 1998 clarification validly applied retrospectively. This case analysis is maintained by casestatus.in based on publicly available court records.

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