Annalakshmi Stores vs. Deputy State Tax Officer vide W.P. NOS. 12371, 12390, 12392 & 12396 OF 2024 and W.M.P. NOS. 13501, 13505, 13507, 13508, 13511, 13513, 13518 & 13519 OF 2024 dated 10.06.2024 (High Court – Madras)