K. CHANDRU, J. - These batch of writ petitions were grouped together and posted before this court on being specially ordered by the honourable Chief Justice by an order, dated October 29, 2009.

W.P. Nos. 11761 of 2006, 13808 and 13809 of 2008 and 19138 and 19139 of 2009 were heard on November 17, 2009 and orders were reserved. Subsequently, W.P. Nos. 19261 and 19262 of 2006 came to be heard on November 19, 2009. Since all the writ petitions have raised a common question, a common order is passed.

W.P. No. 11761 of 2006 was filed by one M/s. Sky Industries Ltd., seeking to set aside the clarification order, dated April 18, 2006 issued by the Commissioner of Commercial Tax (for short, "the COCT"), Chennai. The COCT, by the impugned communication, dated April 18, 2006 issued a clarification No. 66/2006 in respect of the petitioner holding that the "hook and loop tape fastener" otherwise called "Velcro fastener" is an article of narrow woven fabrics, falling under excise chapter heading No. 58.07. It was clarified that it was taxable at 12 per cent under residuary entry 40, Part D, First Schedule to the Tamil Nadu General Sales Tax Act, 1959 and also the earlier clarification dat