JUDGMENT

Dinesh Maheshwari. J.

Preliminary and Brief Outline

1. The appeals in this batch, involving similar questions between the same parties, have been considered together and are taken up for disposal by this common judgment.

2. Civil Appeal Nos. 7164 of 2013 and 7165 of 2013, filed respectively by the revenue and the assessee, are directed against the final judgement and order dated 10.09.2004, passed by a Division Bench of the High Court of Judicature at Madras in W.P. No. 25081 of 2002, whereby the High Court has allowed the writ petition filed by the assessee while holding, inter alia, that though the purchase turnover, with respect to the purchase of empty bottles from unregistered dealers under bought note, is exigible to purchase tax under Section 7-A of the Tamil Nadu General Sales Tax, 1959¹ [Hereinafter also referred to as 'the Tamil Nadu Act' or simply 'the Act'] but, the assessee is entitled for the benefit of Clarifications dated 09.11.1989 and 27.12.2000 issued by the revenue till the same were withdrawn prospectively by the Clarification dated 28.01.2002 and ther