(1.) These batch of writ petitions could be broadly classified into two categories. In the first set of writ petitions, prayer has been made for issuance of a writ of declaration to declare Sub-section (20) of Section 19 as enacted by Tamil Nadu Value Added Tax (Second Amendment) Act, 2010, (22 of 2010), which came into force on 19.08.2010 and later retrospectively brought into force from 01.01.2007, by Tamil Nadu Value Added Tax (Special Provision) Act, 2010 (Act 42 of 2010) as being confiscatory, unreasonable, arbitrary and violative of Articles 14 and 19 (1)(a) of the Constitution of India and repugnant to the general scheme of the charging provision of Section 3 (2) and 3 (3) of TN VAT Act, 2006, and beyond legislative competence of the State Legislature under Entry 54 of the State list and void and unenforceable.
(2.) In the other set of writ petitions, prayer has been made for issuance of a writ of Certiorari to quash the reassessment order/show cause notices issued by the concerned assessing authority under Section 27 of the Act whereby the turnover of sale has been reassessed adding the trade discount received petitioners' vendor as subsidy.
(3.) As there has been a challenge to Section 19(20) of the Act as amended by the Second Amendment Act 22 of 2010, brought into force retrospectively w.e.f. 01.01.2007, we first heard the writ petitions, which were filed seeking for a declaratory relief followed by the writ petitions, challenging the reassessment orders. As the nature of transactions done by the petitioners are more or less identical, it would be suffice to refer to the facts in W.P.No.25952 of 2010, which has been taken as a lead case, at the request of the learned Senior Counsel appearing for the petitioner.
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