JUDGMENT

(Prayer: Petitions filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records on the file of the respondent in TIN. 33511023840/ 2009-10, 2010-11, 2011-12, 2012-13, 2013 -14 dated 30.12.2019 and quash the same as illegal against the principles of natural justice and fair play and contrary to law and facts and direct the respondent to consider the objection independently without being influenced from the proposal received from the enforcement authority.)

Common Order:

1. This is a batch of five writ petitions challenging orders of assessment passed under the provisions of the Tamil Nadu Value Added Tax, 2006 (in short, ''the Act'') for the period 2009 – 2010 to 2013 – 2014.

2. The petitioner is a dealer under the provisions of the Act, a civil work contractor. Monthly returns have been filed in respect of the periods in question. The stand taken by the petitioner therein for arriving at the turnover is based on purchases effected. This is an accepted modus operandi for arriving at the turnover in the cases of civil works contractors, since several projects would run simultaneously for different periods of time