JUDGMENT :

Ashok Bhushan, J.

Delay condoned. Leave granted.

2. All these appeals have been filed against common judgment dated 17.07.2013 of Madras High Court dismissing a bunch of writ petitions filed by the appellants. The main challenge in the writ petitions was provision of Section 19(11) of Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the “Tamil Nadu VAT Act, 2006”). For appreciating the issues raised in this batch of appeals it is sufficient to notice the facts in Civil Appeal Nos. 10412-10413 of 2018 arising out of SLP(C)Nos. 36112-36113 of 2013 (ALD Automotive Pvt. Ltd. vs. The Commercial Tax Officer and others).

3. The appellant Company is a registered dealer under Tamil Nadu VAT Act, 2006. The appellant Company is engaged in the business of leasing and fleet management of the motor vehicles and resale of used motor vehicles. The head office of the Company is at Mumbai. The head office of the appellant negotiates the purchase price with the local registered dealers in Tamil Nadu and issues the purchase order to the dealer along with the payment including the tax payable under the Tamil Nadu VAT Act, 2006. The registered dealer raises the tax invoice as and