NOKIA INDIA PRIVATE LTD. Vs. THE DEPUTY COMMISSIONER

JUDGEMENT

(1.) SINCE the prayer in all these Writ Petitions are identical these Writ Petitions were heard together and are disposed of by this common order.

(2.) THE petitioner, a Private Limited Company, incorporated under the Indian Companies Act, is a registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 ('Act'). The petitioner is engaged in the manufacturer of Mobile Phones, parts and accessories thereof. The challenge in these Writ Petitions is to assessment orders passed by the first respondent under the provisions of Act for seven assessment years from 2006 -07 to 2012 -13.

(3.) IN the light of the above, the first respondent issued notices proposing to revise the assessments for all the seven years under Section 27(1)(a) of the Act and proposing to levy penalty under section 27(3) of the Act apart from demanding interest under section 42(3) of the Act for belated payment of tax. Separate notices were issued for all the seven assessment years and the petitioner was called upon to file their objections. The petitioner filed their objections resisting the proposal made in the notices. Thereupon the first respondent passed the impugned orders re -determining the total and taxable turnover of the petitioner under section 27(1)(a) of the Act demanding interest and levying penalty. Challenging the seven assessment orders, the petitioner has filed these Writ Petitions.