TVL. Thiruvannamalaiyar Trasport Rep. By Its Proprietor Sr. V. Kesavan Vs. The Deputy State Tax Officer, State Tax Office – I (INT), Vellore in W.P.No.32960 of 2022 And WMP.No.32361 of 2022 in W.P.No.32960 of 2022 (High Court – Madras)