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Both the counsels fairly submitted that the issue is now covered by a decision of this Court referred in the case of M/s.Ran India Steel (P) Ltd Vs.The Principal Secretary while disposing the above Writ Petition, though, the reference was made to the earlier decision of the Interfit Techno Products Ltd.

Vs Principal Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chennai and Another reported in (2015) 81 VST 389 (Mad) the following http://www.judis.nic.in W.P.Nos.15830 to 15832 of 2013 observations are under:-