DIPAK MISRA,J.SHIVA KIRTI SINGH,J - (1.) Heard Mr. F.S. Nariman, learned senior counsel along with Mr. Subhash Sharma, learned counsel appearing for the appellant and Mr. Subramonium Prasad, learned senior counsel for the respondents.
(2.) Leave granted.
(3.) These appeals by way of special leave are directed against the judgment and order dated 09.12.2003 passed by the Division Bench of the High Court of Judicature at Madras in Writ Appeal No.2408 of 2013 whereby it has recorded its concurrence with the order passed by the learned Single Judge in writ petition wherein he has declined to interfere on the ground that alternative remedy under the Tamil Nadu Value Added Tax Act, 2006 (for short "the Act") is available. Ordinarily we would have accepted the view taken by the High Court that an alternative remedy being available the writ petition could not be entertained. However, the issues that have been raised here being different we take note of the same.;