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    <description>Writ appeals concerning the proviso to Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, as inserted by the 2013 amendment, were disposed of in terms of an earlier common judgment in the connected batch. The Court noted that the parties accepted that the issue was already covered by that prior decision and therefore followed the same reasoning without fresh independent adjudication on the merits. No separate costs order was made.</description>
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      <description>Writ appeals concerning the proviso to Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, as inserted by the 2013 amendment, were disposed of in terms of an earlier common judgment in the connected batch. The Court noted that the parties accepted that the issue was already covered by that prior decision and therefore followed the same reasoning without fresh independent adjudication on the merits. No separate costs order was made.</description>
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