2024 (11) TMI 341

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....stice C.Saravanan For the Petitioner (in all W.Ps) : Mr.N.Prasad For the Respondent (in all W.Ps) : Ms.Amirtha Poonkodi Dinakaran Government Advocate COMMON ORDER By this common order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the respective Assessment orders passed under Section 27 of the TNVAT Act, 2006 on 23.09.2021. The impug....

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.... was cancelled retrospectively. It is submitted that on the date when the petitioner purchased the respective scripts namely M/s.Shree Marine Exports. The registration of the selling dealer from whom the petitioner had purchased scripts issued by the Regional Authority under the provisions of the Foreign Trade and Development Act, 1992 and relevant Foreign Trade Policy issued thereunder. 4. That ....

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....TC 413 (Mad). 6. On the other hand, the learned Government Advocate for the respondent would submit that these decisions have been subsequently diluted by the Division Bench of this Court in the case of Tvl.Sahyadri Industries Ltd Vs. The State of Tamil Nadu, Rep by its The Joint Commissioner (CT), Salem Division, (Now Erode Division), Erode vide order dated 18.04.2023 in T.C.Nos.19 of 2022 etc.,....