NOKIA INDIA SALES PVT LTD Vs. ASSISTANT COMMISSIONER (CT) SRIPERUMBUDUR ASSESSMENT CIRCLE VARADARAJAPURAM AND ORS

JUDGEMENT

(1.) The appeals arise out of a common order passed by the learned Judge dismissing the writ petitions filed by the appellant, questioning the orders of assessment relating to the assessment years 2012-13 and 2013-14 under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act, 2006).

(2.) We have heard Mr. Arvind P. Datar and Mr. P.S. Raman, learned Senior Counsel appearing for the appellant and Mr. AL. Somayaji, learned Advocate General assisted by Dr. Anitha Sumanth, learned Special Government Pleader (Taxes) appearing for the respondents.

(3.) The appellant is a company having a unit located in the Special Economic Zone at Sriperumbudur. The unit of the appellant was issued with a Letter of Approval dated 7.3.2011 by the Competent Authority for the setting up of a unit for the purpose of "Trading and Warehousing Services for Mobile Phone and Sets and Mobile Phone Parts and Accessories".