C O M M O N O R D E R

The issue raised in all these writ petitions is one and the same. Hence, with the consent of the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondents, all these writ petitions were taken up together and are disposed of by this common order.

2. For the assessment year 2014, 15 and 2016, 17 already return has been filed by the petitioner who is the a dealer under the erstwhile Tamil Nadu Value Added Tax Act, 2006 ( In short 'the VAT Act' ).

3. Subsequently, proceedings under Section 27 was invoked where according to the Revenue, under Section 3 (4) (a) of the TNVAT Act, if the taxable turnover crosses the limit of Rs.50 Lakhs per year, the assessee has to file return in Form-I instead of Form-K, as the Form-K return has to be filed for availing the benefit of paying the compounded rate of tax if the turnover is less than Rs.50 Lakhs per year.

4. In this context, for instance, for the assessment year 2014, 15 the sales turnover was Rs.56,15,751/- according to the Revenue therefore, it exceeds Rs.50 Lakhs limit. Hence, the return filed by the petitioner dealer for the year 2014, 15 in Form-K for paying the compoun