2017 (6) TMI 412

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....sh ORDER Mr.Venkatesh, learned Government Advocate takes notice for the respondent. By consent of the parties, the main writ petition itself is taken up for final disposal at the admission stage itself. 2. The learned Senior Counsel appearing for the petitioner submitted that the impugned order passed by the respondent in rejecting the application filed under Section 84 of the TNVAT Act, ....

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....er Section 84 of the TNVAT Act. 3. The learned Government Advocate fairly submitted that the respondent is not justified in refusing to grant the benefit on the reason that the petitioner was not a party before this Court in the above said case of Everest Industries Limited and on the other hand, he ought to have considered the case of the petitioner in the light of the above said decision. ....

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....whether the case of the petitioner would fall within the scope and ambit of the decision made by this Court in the said case in order to grant the very same benefit to the petitioner also. Likewise, the other reasoning given by the respondent that the said provisions had not been quashed by this Court also cannot be sustained, in view of the fact that in the above said decision, this Court has cat....