Order M. Jaichandren, J. 1. Since the issues involved in both the writ petitions are similar in nature, they have been taken up together and a common order is being passed. 2. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 3. At this stage of the hearing of the writ petitions, the learned counsel appearing for the respondents had submitted that a Division Bench of this Court had passed an order, in a batch of writ petitions, in USA AGENCIES Vs. THE COMMERCIAL TAX OFFICER ( 2013 (5) CTC 63 ), upholding the validity of the various Sections of the Tamil Nadu Value Added Tax Act, 2006, and the Rules framed thereunder. In such circumstances, the issues arising for the consideration of this Court in the present writ petitions have already been decided in the decision of this Court in the said batch of writ petitions. Hence, the present writ petitions are liable to be dismissed on the same terms. 4. The learned counsel appearing for the petitioner had not refuted the said submissions made by the learned counsel appearing for the respondents. 5. In such circumstances, we are of the considered view that the present writ petitions are to be dismissed, in view of the decision of this Court, reported in USA AGENCIES Vs. THE COMMERCIAL TAX OFFICER ( 2013 (5) CTC 63 ). Hence, the writ petitions are dismissed. No costs. Connected M.P.Nos.1 and 2 of 2014 are closed.