M/s D.Y. Beathel Vs. The State Tax Officer in W.P.(MD)Nos.2127, 2117, 2121, 2152, 2159, 2160, 2168, 2177, 2500, 2530, 2532, 2534, 2538, 2539, 2540, 2503 & 2504 of 2021 and W.M.P(MD)Nos.1791, 1781, 1784, 1805, 1807, 1801, 1814, 1816, 2076, 2078, 2080, 2092, 2093, 2094, 2096, 2098 & 2099 of 2021 (High Court – Madras)