N. Paul Vasanthakumar, J.

1. These writ appeals are preferred by the writ petitioners in W.P.Nos.30351 and 30352 of 2013, which were dismissed by the learned single Judge by common order dated 28.11.2013 on the ground of availability of alternate remedy of filing appeal before the Appellate Authority against the assessment orders passed under Section 51 of the Tamil Nadu Value Added Tax Act, 2006.

2. The brief facts necessary for disposal of these writ appeals are as follows:

(a) The appellant Companies are incorporated under the Companies Act and were granted licence under Section 4 of the Indian Telegraph Act, 1885 to set up and operate Unified Access Service Licence (UASL) in their respective licensed service areas. Appellants have established telecommunication towers and other hardwares and softwares across the country for UASL service.

(b) They have registered themselves under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) for carrying on internet service in the State of Tamilnadu.

(c) The appellants have entered into a Business Transfer Agreement on 14.1.2010 with the Chennai Network Infrastructure Limited by which the appellants have sold the undertaking to M/s.Ch