(1.) Mr.D.Vijaya Kumar, learned counsel on record for sole writ petitioner is before this Court. Mr.V.Haribabu, learned Additional Government Pleader accepts notice on behalf of the lone respondent.
(2.) With consent of learned counsel on both sides, main writ petition is taken up, heard out and is being disposed of.
(3.) Subject matter of the instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', hereinafter 'TNVAT Act' for brevity.