1. The petitioner, a Public Limited Company, incorporated under the Indian Companies Act, 1956, and registered as a dealer, on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006, (in short “the Act”), has filed this writ petition, challenging the order of assessment, dated 25.02.2013 for the assessment year 2011-12.

2. The petitioner is involved in trading of consumer items and wholesalers for various enterprises. The vendors of the petitioner are usually manufacturers of consumer durables and other goods and are said to be registered dealers and they raise Tax Invoices, as contemplated under Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007, (VAT Rules).

3. The petitioner would state that it pay to its vendors the price as well as the tax charged and take Input Tax Credit (in short “ITC”). It is stated that during the relevant assessment year, a small portion of the purchases were made by the petitioner from registered dealers, outside the State of Tamil Nadu and those purchases were made, as purchases contemplated under Section 8(1) of the Central Sales Tax Act, 1956, and the petitioner has effected resale within the state of