Being aggrieved over the orders, dated 25.6.2014 passed by the first respondent, in and by which, while revising the assessments for the years 2012-13 and 2013-14, levy of purchase tax on the Inter State stock transfer effected from warehouse located in SEZ under Section 12 of the Tamil Nadu Value Added Tax Act, 2006 (in short, TNVAT Act, 2006) has been imposed, the petitioner has filed the present writ petitions. The petitioner has also challenged the consequential notices of assessment and demand, dated 25.6.2014 issued by the first respondent.

2. It is pertinent to note that as against the above said orders, dated 25.6.2014, the petitioner has filed rectification petitions under Section 84 of the TNVAT Act, 2006 before the first respondent, which came to be rejected by orders, dated 30.07.2014, holding that the first respondent is not having jurisdiction to re-open the assessment under Section 84 and that the revised orders, dated 25.6.2014 hold good and the petitioner have to seek remedy by way of an appeal. These orders also were challenged in the present writ petitions.

3. M/s.Nokia India Sales Private Limited, dealers in Mobile Phones, is a company incorporated under