TMI Blog2015 (10) TMI 2601X X X X Extracts X X X X X X X X Extracts X X X X ..... u Value Added Tax Rules, 2007 are inconsistent with the charging Section 3 and the General Scheme of annual assessment under Sections 20,21,22 of the Tamil Nadu Value Added Tax Act, 2006? - Held that: - the issue involved in these Writ Petitions have been elaborately dealt with by a Division Bench of this Court in the case of USA Agencies Versus The Commercial Tax Officer [2013 (8) TMI 532 - MADRA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll taken up together and decided by a common order. 2. These Writ Petitions have been filed under Article 226 of the Constitution of India praying for issuance of a Writ of declaration declaring that Section 19(1), 19(10) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 are inconsistent with the charging Section 3 and the Genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division Bench judgment of this Court made in W.P(MD).Nos.902 of 2009 etc., batch and dated 17.07.2013 for arriving at a conclusion:- 85.In cases where final orders of assessment have been challenged, the assessees shall be entitled to prefer statutory appeal against such order and if such appeals are presented, within a period of 60 days from the date of receipt of a copy of this order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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