Compounding scheme of TNVAT Act, 2006 is optional & constitutionally valid

LG Electronics India Pvt. Ltd. Vs State of Tamil Nadu (Madras High Court) Facts- In these batches of writ petitions, some of which are filed praying to issue a Writ of Declaration, declaring the amendment introduced by Act 21 of 2007 retrospectively with effect from 01.01.2007 to Section 6 of the Tamil Nadu Value Added Tax Act, 2006 (Act 32 of 2006) as unconstitutional, ultravires Articles 14, 19 (1) (g), 20, 301 and 304 (a) of the Constitution of India. Some writ petitions are filed seeking to issue a Writ of Declaration declaring Section 3 of the Tamil Nadu Value Added Tax (Amendment) Act, 2...