JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, calling for the records on the files of the respondent herein in TIN:33911806119/2012-13, dated 11.04.2019 quash the same.)

1. This batch of thirteen W.P.'s have been filed by manufacturers of footwear and relates to various periods of assessment i.e.2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2015-2016. The petitioners were visited with inspection by the officials of the enforcement section of the Commercial Taxes Department.

2. The inspection, according to the respondents, revealed certain fallacies and flaws in the pricing mechanism adopted by the petitioners. Prima facie, the officials of the Enforcement Department appear to have been of the view that the petitioner has undervalued its products and consequently the pricing so as to avail the benefit of statutory exemption that it claims.

3. To be noted that Entry-30/Part B/Schedule-IV of the Tamil Nadu Value Added Taxes Act, 2006 (in short 'Act') exempts turnover from the sale of foo