TVL. VICTUS DYEINGS Vs. THE ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Mr.R.Chenniappan, learned counsel on record for writ petitioner in all these four writ petitions and Mr.Mohammed Shaffiq, learned 'Special Government Pleader' ('SGP' for brevity) on behalf of sole respondent in all these four writ petitions are before this Court.

(2.) With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of.

(3.) Subject matter of these writ petitions arise under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of convenience and clarity. This Court is informed that these writ petitions arise out of a common factual matrix and only the assessment orders in these four writ petitions are different. The four assessment years covered by these four writ petitions are 2007-08, 2008-09, 2009-10 and 2010-11. As the Assessment Years are different, obviously numerical values are also different.