2018 (4) TMI 280

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....am, J. For Petitioner in all WPs : Mr. B. Raveendran For Respondents in all WPs : Mr. K. Venkatesh, Government Advocate ORDER Heard Mr.B.Raveendran, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent in all WPs. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tam....

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....red the same and held that it was the duty of the dealers to factually establish that the circumstances set out under clauses (i) to (iii) in Section 19(9) were not attracted in their process of manufacture. The assessing authorities were not justified in adopting the uniform percentage, on invisible loss and calling upon the dealer to reverse or refund the input - tax credit availed of to that ex....

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....rcial Taxes, Ezhilagam, Chepauk, Chennai and another was very much available, wherein the impugned order was set aside and the matter was remanded back to submit objections and the assessment was ordered to be re-done. 6. So far as the second issue is concerned, the Learned counsel appearing for the respondent submitted that writ appeals have been preferred by the State, against the order in th....