R K GANAPATHY CHETTIAR Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr.B.Raveendran, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent in all WPs.

(2.) The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The petitioner is aggrieved by the orders of assessment dated 29.05.2017 and 02.06.2017 respectively, passed under the provisions of Tamil Nadu Value Added Tax Act, 2006, for the Assessment years 2011-12, 2012-13, 2014-15, 2015-16 and 2013-14.

(3.) The two issues, which arises for consideration in the matters,are as follows:-