HYTEK INDUSTRIES Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Mr.N.Murali, learned counsel on record for sole writ petitioner in both these writ petitions is before this Court. Mr.V.Haribabu, learned 'Additional Government Pleader' ('AGP' for brevity) accepts notice on behalf of the lone official respondent in both these writ petitions.

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

(3.) This is a second round of litigation arising under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)' ('TNVAT Act' for brevity) and ' Central Sales Tax Act , 1956' (' CST Act ' for brevity).