JUDGMENT :

A.K. Sikri, J.

Leave granted.

2. This group of eleven appeals was heard together and is being disposed of by this common judgment as identical issues are involved in all these appeals.

3. At the outset, the issues involved in the present appeals are: whether Section 19(5)(c) of the Tamil Nadu Value Added Tax Act, 2006, Act No. 32/2006 (hereinafter referred to as “TNVAT Act”) and Rule 10(9)(a) of the Tamil Nadu Value Added Tax Rules, 2007 (hereinafter referred to as “Rules”) are ultra vires of Articles 14, 19(1)(g), 256 and 301 of the Constitution of India as also the Central Sales Tax Act (hereinafter referred to as “CST Act”) and whether Notice dated August 16, 2018 of the Revenue is liable to be quashed?

4. The instant appeals have been preferred against the common impugned judgment of the High Court of Judicature at Madras dated October 29, 2014 (hereinafter referred to as “Impugned Judgment I”) in the writ petitions which were filed by the appellants and the impugned judgment dated 17th November, 2017 of the High Court of Judicature at Madras (hereinafter referred to as “I