2018 (4) TMI 414

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.... for the respondent, in all the above writ petitions. With consent of the learned counsel appearing for both sides, the writ petitions themselves are taken up for final disposal, at the admission stage itself. 2.  The petitioner, who is a registered dealer on the file of the' respondent, 2 under the provisions of the Tamil Nadu Value Added Tax Act, 2006, (in short, "the Act") is aggrieved by the assessment orders, dated June 30, 2017, for the assessment years 2009-10, 2010-11 and 2011-12. 3.  So far as the challenge to the assessment order, for the year 2009-10, is 3 concerned, the same has became final, in the light of the fact that the respondent has issued a fresh revised notice dated July 28, 2017, proposing to redo ....

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....ersal of ITC not made, as required under section 19(5)(C) of the Act. 7.  From the document annexed in the typed set of papers, it is seen that for the assessment years 2010-11 and 2011-12, the petitioner has given an elaborate explanation with regard to the first issue, namely, regarding the galvanizing works done by them, which according to the petitioner, is a job work. The petitioner has discussed about the scope and expression of "works contract" as defined under section 2(43) of the Act, referred to certain decisions as to how the transaction has to be taxed under the provisions of the Act in contradistinction with the computation of the difference in the Central Sales Tax Act, etc. 8.  However, I find that the respond....