(1.) THE learned counsel appearing for both sides submitted that the issue involved in these writ petitions is covered by the order passed by this court in W.P. Nos. 12305, 12306, 28739, 26800, 25013, 25014, 25225, 29010 to 29012 and 24656 to 24661 of 2012 and 29929 of 2011, etc., batch and prayed this court to pass the same order in these writ petitions also. In the said order dated November 22, 2012 (Jinsasan Distributors v. Commercial Tax Officer (CT), Chennai : [2013] 59 VST 256 (Mad)), in para 15, it was held thus (page 262 in 59 VST):
(2.) HAVING regard to the submission of the counsel for both sides and following the order dated November 22, 2012 (Jinsasan Distributors v. Commercial Tax Officer (CT), Chennai : [2013] 59 VST 256 (Mad)) passed by this court in W.P. Nos. 12305, 12306, 28739, 26800, 25013, 25014, 25225, 29010 to 29012 and 24656 to 24661 of 2012 and 29929 of 2011, etc., batch, these writ petitions are allowed. No costs. Consequently, connected miscellaneous petitions are closed.