1. The relief sought for in all these writ petitions are more or less identical and common grounds were raised by all the learned counsels appearing for the petitioners and the prayer made in the writ petitions having been resisted by the learned Special Government Pleader by advancing common arguments, the writ petitions were heard together and are disposed of by this common order.

2. To decide the controversy in this batch of writ petitions, it would suffice to take note of the facts in one of the writ petitions as except the products manufactured all transactions are said to be export sales. The facts as set out in W.P.No.24828 of 2012 are that the petitioner is engaged in the business of manufacture and sales of Hosiery Garments and registered as dealer under the provisions of Tamil Nadu Value Added Tax Act, 2006 (VAT Act) and the Central Sales Tax Act, 1956(CST). The petitioner purchase yarn among other inputs inside the State of Tamil Nadu from various registered dealers on payment of VAT of 4%/5% which is converted into fabric in the manufacturing unit of the petitioner and the fabric was thereafter processed and Hosiery garments were manufactured. The resultant Hosiery