ORDER :

By this common order, both the writ petitions are being disposed.

2. In these writ petitions, the petitioner has challenged the orders passed for the Assessment Years 2008-2009 & 2009-2010 under Central Sales Tax Act, 1956. In both cases, the petitioner was issued with a notice for the assessment on 28.12.2011 and on 06.11.2014.

3. The learned counsel for the petitioner submits that these Assessment Orders came to be passed after the amendments were made to the provisions of the Tamil Nadu Value Added Tax Act, 2006 vide an Act 23 of 2012 with effect from 19.06.2012. It is submitted that though notice for the assessments were issued to the petitioner on 28.12.2011 and on 06.11.2014, since the assessments were not completed, by operation of law as per the amendment under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, there was deemed assessment under the provisions of the Central Sales Tax Act, 1956. It is submitted that the impugned orders were (passed) without any jurisdiction. This aspect was also considered by this Court vide its order dated 13.01.2017 while granting interim relief to the petitioner by restraining the respondent from proceeding further with the r