O R D E R

By this common order, all these three writ petitions have been disposed of.

2.In all these writ petitions, the petitioner has challenged the impugned order passed by the respondent for the Assessment Years 2006-2007 and 2007-2008 and 2008-2009. Challenge to the impugned order is based on the main submissions that the impugned orders have been passed without following principles of natural justice.

3.The learned counsel for the petitioner further submits that one of four issues involved in these Assessment Years, relates to the reversal of input tax credit availed by the petitioner.

4.During the respective Assessment Years, credit was sought to be denied in terms of Section 19(20) of the TNVAT Act, 2006 w.e.f 19.08.2010 and thereafter with retrospective effect from 01.01.2007 interms of TN Act, 42 of 2010.

5.The learned counsel for the petitioner submits that the petitioner availed inputs tax credit as per the Section 19 of the TNVAT has it stood during the period in dispute Rule 10(6)(b)(ii)(C) of the TNVAT Rules, 2007. 6.He submits that the petitioner is engaged in sale of consumer durable goods such as TV, Washing Machine etc. It is the case of the petitioner that the manufa