M/s ARS Steels & Alloy International Pvt. Ltd vs. State Tax Officer in W.P. Nos.2885, 2888, 2890,3930, 3936 and 3933 of 2020 & WMP Nos.3341, 3345, 3336, 4664, 4656 and 4661 of 2020 (High Court – Madras)