COMMON ORDER

These writ petitions are filed challenging the assessment orders dated

07.11.2012 passed by the Assistant Commissioner (CT), Saligramam Assessment Circle for the assessment years 2009-10 and 2010-11 respectively.

2.The common issue raised in these writ petitions is that the Assessing Officer has erroneously applied the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as “the TNVAT Act”) and passed the assessment orders which resulted exercise of jurisdiction erroneously and thus, the petitioner is constrained to move these writ petitions.

3.The learned counsel for the petitioner, in order to substantiate the grounds, solicited the attention of this Court with reference to Section 19 of the TNVAT Act. It is contended that an amendment was issued in the Tamil Nadu Act, 13 of 2015 with effect from 29.01.2016, and the said amendment cannot be applied, as far as the impugned assessment orders in these writ petitions are concerned.

4.The learned counsel for the petitioner reiterated that in these cases, the assessment years are falling prior to the amendment on 29.01.2016 and therefore, the pre-amended provision under Section 19 for input tax credi