The main legal point established in the judgment is the interpretation and application of the provisions of Section 18(1) of the Tamil Nadu Value Added Tax Act, 2006 and Section 5(1) and (3) of the Central Sales Tax Act in determining the eligibility for input tax credit or refund.

JUDGMENT

(Prayer in WP.No.9721 of 2019: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the files of the respondent herein in TIN 33731120428/2009-10 dated 31.01.2019 and quash the same.)    1. This batch of seven writ petitions challenging orders passed for the periods 2009-10 to 2015-16 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') relates to varied issues as tabulated below:

2. One issue which is common to the assessments at Serial No. 1 to 3, relates to exemption claimed by an export oriented unit (EOU) and consequent denial of the Input Tax Credit (ITC) claimed.

3. Both Mr.N.Inbarajan, learned counsel for the petitioner and Mr.Richardson Wilson, learned Additional Government Pleader for the respondents would point out that the issue stands squarely covered in favour of the petitioner by an order of the Division Bench of this Court in W.A. (Md) Nos.558 and 559 of 2013 dated 14.12.2018. The operative portion of the order of the Division Bench reads as follows:

3. This Court after considering the fact that the respondent has sold the goods to a company which is located in the Special Economic Zone and it is not disputed that 100% of the goods were also exported without any exemption, held that Section 18(1) of the Tamil Nadu Value Added Tax Act,2006 gets attracted as the sale falls under Section 5(3) of the Central Sales Tax Act, 1956. The Writ Petitions were thus allowed and the impugned order of the appellant was quashed holding that reversal of income tax concession has been done on a misconception and misreading of the provisions of Section 18 of the Tamil Nadu Value Added Tax Act,1956.

4. Section 5(1) and (3) of the Central Sales Tax Act reads as follows:

''5.When is a sale or purchase of goods said to take place in the course of import or export:-(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the Territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the Customs Frontiers of India.

(3)Notwithstanding anything contained in subsection (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the Territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with the agreement or order for or in relation to such export.''

5. Section 18(1) of the Tamil Nadu Value Added Tax Act, 2006 reads as follows:

''18. Zero-rating:--(1)The following shall be zero-rate sale for the purpose of this Act, and shall be eligible for input tax credit or refund of the amount of the tax paid on the purchase of goods specified in the First Schedule including capital goods, by a registered dealer in the State, subject to such restrictions and conditions as may be prescribed:--

(i) A sale as specified under sub-section(1) or (3) of Section 5 of the Central Sales Tax Act, 1956(Central Act 74 of 1956);

(ii) Sale of goods to any registered dealer located in Special Economic Zone in the State, if such registered dealer has been aut