JUDGMENT :

(Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to issue Writ of Certiorari, to call for the records of the respondent in his proceedings in TIN 3323080006/2011-12, TIN 3323080006/2015-16, TIN 3323080006/2012-13, TIN 3323080006/2013-14 and TIN 3323080006/2014-15 respectively, quash the assessment order dated 08.06.2021 made therein.)

1. Pleadings are complete in the matter and both learned counsel would bring to the attention of this Court that the issue relating to reversal of Input Tax Credit (ITC) on invisible loss, in terms of Section 19(9)(iii) of the Tamil Nadu Value Added Tax Act, 2006 (in short ‘Act’) occasioned during the process of manufacture of Ghee, is covered by earlier decisions of this Court in the case of Rupa and Co. Ltd. Vs. CESTAT, Chennai (324 ELT 295) applied in the context of Commercial Taxes in A.R.S. Steels and Alloy International Pvt. Ltd. Vs. The State Tax Officer, Chennai (W.P.Nos.2885 of 2020 and batch) dated 24.06.2021 and Saradhambika Paper and Board Mills Pvt. Ltd. Vs. The State Tax Officer, Gobichettypalayam and Another (W.P.Nos.590 of 2021 and batch) dated 30.06.2021. The relevant portion of the