KRTHIKA AGENCIES Vs. THE ASSISTANT COMMISSIONER (CT) (FAC)

JUDGEMENT

(1.) BY consent of the learned counsel on either side, these writ petitions are taken up for final disposal.

(2.) THE petitioners in both these writ petitions are registered dealers under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'the TNVAT Act, 2006) and the challenge in these writ petitions is as to the orders of assessment dated 04.01.2013, passed by the respondent. Since the facts in issue are identical, both these writ petitions are clubbed together, heard and disposed of by this common order.

(3.) THE petitioners also submitted their objections, stating that though the petitioners have purchased products from unregistered dealers, the products so procured have been used only for the purpose of a trading activity and not in the process of manufacturing activities. However, to establish this fact, there appears no documents were produced before the respondent.