2021 (3) TMI 235

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..... Hariharan, Additional Government Pleader ORDER By this common order both the writ petitions are being disposed of. 2. In these two writ petitions, the petitioner has challenged the impugned orders dated 13.01.2015 passed by the respondent for the assessment years 2007-08 and 2008-09. 3. The case of the petitioner is that the petitioner effected sales to 100% EOU which are zero rated sale under .....

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..... bject to such restrictions and conditions as may be prescribed". 5. The learned counsel for the petitioner submits that the petitioner has not claimed refund of Input Tax Credit under Section 18(2) and therefore, question of filing a refund claim in Form W under Rule 11 of Tamil Nadu Value Added Tax, 2007 does not arise. 6. I have considered the argument of the learned counsel for petitioner and .....

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..... ing the other issue open for the petitioner to take it on appeal before the Appellate Court, if desired. 8. Accordingly, these writ petitions are partly allowed. Since the limitations for filing appeal before the Appellate Deputy Commissioner has already expired, a grace period of 30 days is granted to the petitoner for filing appeal before such appellate authority within a period of 30 days from .....

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