Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate, appearing on behalf of the respondent. 2. These Writ Petitions have been filed praying that this Court may be pleased to issue Writs of Mandamus to direct the respondent to furnish the materials based on which a notice, dated 07.09.2012, relating to the assessment year 2010-2011 and a notice dated 09.09.2012, relating to the assessment year 2011-2012, had been issued by the respondent, stating as follows: "In as much as copra was purchased by bought notes from un-registered sources and despatched to other state by way of stock transfer, the purchase value attracts liability to tax under Section 12 of the Act. But the said liability to tax was declared by you in the return filed and the tax due there on was also not paid." 3. Even though the necessary objections had been filed by the petitioner to the said notices, vide letter dated 25.09.2012, no assessment orders have been passed by the respondent, in respect of the assessment years 2010-2011 and 2011-2012, till date. Therefore, this Court may be pleased to direct the respondent to furnish the relevant details, based on which the respondent had issued the notices, dated 07.09.2012 and 09.09.2012, stating that the copra purchased by the bought notes, from un-registered sources, and despatched to other states by way of stock transfer, would attract liability of tax, under Section 12 of the Tamil Nadu Value Added Tax Act, 2006. The learned counsel for the petitioner had also submitted that the petitioner may be permitted to file additional objections, if any, after the receipt of the relevant details from the respondent. 4. The learned counsel for the respondent had submitted that the relevant records relating to the alleged purchase of copra, by the petitioner, by bought notes, from unregistered sources, and which had been despatched to other states by way of stock transfer, shall be furnished to the petitioner, within the period stipulated by this Court. Thereafter, on the submissions of the additional objections, if any, filed by the petitioner, the respondent shall consider the same and pass appropriate assessment orders, thereon, as per law. 5. Thereafter, on the submissions of the additional objections, if any, filed by the petitioner, the respondent shall consider the same and pass appropriate assessment orders, thereon, as per law. 5. In view of the above, the respondent is directed to furnish the relevant particulars relating to the alleged purchase of copra, by the petitioner, by bought notes from unregistered sources, as alleged in the notices, dated 07.09.2012 and 09.09.2012, within a period of two weeks from the date of receipt of a copy of this order. On receipt of such particulars, it would be open to the petitioner, to file its additional objections, if any, before the respondent. Thereafter, the respondent shall consider the same and pass appropriate orders, on merits and in accordance with law, as expeditiously as possible. These writ petitions are ordered accordingly. No costs.