(1.) These revisions are filed by the respective dealers challenging the common order passed by the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Chennai (for short, the Tribunal), in STA.Nos.13 and 14 of 2011 as well as the order in STA.No.15 of 2011, all dated 02.5.2013 respectively for the assessment year 2006-07, 2005-06 and 2006-07. By the said orders, the orders passed by the Appellate Deputy Commissioner (CT)-I, Chennai respectively in Appeal Nos.28 of 2009, 3 of 2010 and 29 of 2009, all dated 09.4.2010 were
(2.) We have elaborately heard Mr.D.Vijayakumar, learned counsel appearing for the petitioners and Mrs.G.Dhana Madhri, learned Government Advocate appearing for the respondents.
(3.) The revisions were admitted on 12.2.2016 on the following substantial questions of law :