From: Rabbi Moshe Sofer
To: Rabbi Yaakov Neuschloss
R. Yaakov asked how R. Meir, who holds ta'am ke'ikar is d'oraisa, can nonetheless agree with Rav Nachman that chametz ta'aruvos is not Torah-prohibited. The Chasam Sofer resolves this by showing that R. Meir expends the word 'kol' on nukshah rather than ta'aruvos, leaving ta'aruvos without a specific lav even according to him. A residual difficulty regarding the logical priorities of Rav Nachman and R. Yehudah is partially resolved, with a final possibility set aside as contradicting the Rambam and Shulchan Aruch.
Source: Shu"t Chasam Sofer YD §90