JUDGMENT : M. JAICHANDREN, J. 1. This writ petition has been filed praying that this Court may be pleased to issue a writ of Declaration, declaring that Sections 19(1), 19(10)(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006, and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007, are inconsistent with the charging Section 3 and the general scheme of annual assessment, under Sections 20, 21 and 22 of the Tamil Nadu Value Added Tax Act, 2006, and void as being arbitrary and irrational, infringing the rights of the petitioner, under Articles 14 and 19(1)(g) and the resultant proposal to reverse the Input Tax Credit invoking Section 19(11) of the Tamil Nadu Value Added Tax Act as violative of Articles 265 and 300A of the Constitution of India, 1950. 2. The provisions challenged in this writ petition were tested before this Court in a batch of writ petitions and had already been upheld in a decision made in USA Agencies vs. Commercial Tax Officer, 2013 (5) CTC 63 . In view of the said decision of this Court, the present writ petition stands dismissed. No costs.