SD PACKERS Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal.

(2.) The petitioner, which is a dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, is engaged in the manufacture of wooden crates and boxes for supply to auto industries. In these writ petitions, the petitioner has challenged the orders of assessment passed under the said Act for the years 2007-08 to 2014-15.

(3.) In all the assessments, identical issues arise for consideration namely -