2021 (3) TMI 235

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.Rajasekar For Respondent: Mr.M.Hariharan, Additional Government Pleader ORDER By this common order both the writ petitions are being disposed of. 2. In these two writ petitions, the petitioner has challenged the impugned orders dated 13.01.2015 passed by the respondent for the assessment years 2007-08 and 2008-09. 3. The case of the petitioner is that the petitioner effected sales....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....goods, by a registered dealer in the State, subject to such restrictions and conditions as may be prescribed". 5. The learned counsel for the petitioner submits that the petitioner has not claimed refund of Input Tax Credit under Section 18(2) and therefore, question of filing a refund claim in Form W under Rule 11 of Tamil Nadu Value Added Tax, 2007 does not arise. 6. I have considered the ....