2016 (4) TMI 1014

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....ded by a common order. 2. These Writ Petitions have been filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for the records on the file of the first respondent in VAT Cell/Roc.No.37188/2011/Circular No.22/2011 dated 20.10.2011, quash the same. 3. The subject matter in all these Writ Petitions are related to payment of VAT on the invisible loss of yarn pursuant to manufacturing activity. The said issue has been decided by this Court in a batch of Writ Petitions in W.P.Nos.13901,30852 to 30880 of 2013 in the case of ?Interfit Techno Products Ltd., Vs. The Principal Secretary, Commissioner of Commercial Taxes?, by order dated 26.11.2014. The relevant portion found in the said judgment re....

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....id not avail such opportunity which should have been availed as it is the appropriate method for ascertaining as to whether on facts there is a process loss or a manufacture loss. Therefore, the decision does not render support to the case of the petitioner.  ........... 63.In the result, 1. the challenge to the impugned order is held to be unnecessary since the circular is a non-statutory circular and is in the nature of guideline and the prayer for quashing the circular is rejected. 2. Section 18 of the TNVAT Act is not an independent or a separate stand alone provision under the provisions of TNVAT Act but subject to other provisions of the Act including Section 19 of the VAT Act. 3. For the reasons assigned, it is not suf....