DR. A. S. ANAND, C.J.

These writ appeals are typical cases of an assessee seeking to make a virtue of his vice.

2. The respondent herein, a dealer having his business of sale of coconut oil, oil-cakes, pulses and grams, etc., is the assessee, who was the petitioner in W.P. Nos. 5445, 5446 and 5447 of 1980. The writ petitions had been filed by the assessee for the issue of a writ of certiorarified mandamus or any other writ, order or direction to call for the record of assessments for the years 1972-73, 1973-74 and 1974-75 in assessment proceedings, TNGST No. 526062/72-73, dated October 19, 1974, TNGST No. 526062/73-74, dated July 30, 1975 and TNGST No. 526062/74-75, dated March 19, 1976, respectively, and to quash the orders of assessment and to direct the respondent to refund the tax, additional tax as well as surcharge paid by the assessee pursuant to those orders of assessment. The circumstances in which the writ petitions were filled are :

3. While submitted the returns, the assessee had sought exemption for the packing charges and succeeded. After the completion of the assessment proceedings, the Joint Commercial Tax Officer found that the exemption of tax for packing