COMMON ORDER

These batch of writ petitions are filed challenging the assessment orders passed by the Original Authority, the Commercial Tax Officer of the respective assessment Circles.

2.The common issue raised in all these writ petitions is that the Assessing Officers have 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 petitioners are constrained to move these writ petitions.

3.The learned counsel for the petitioners, 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 petitioners 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 credit is to be considered for the