KAMAKHYA OIL COMPANY Vs. PRINCIPAL COMMISSIONER

JUDGEMENT

(1.) The relief sought for in the writ petitions are to forbear the

(2.) nd respondent from giving effect to the instructions of the first respondent vide his Lr.No.48623/2002 dtd. 24/7/2003 by recovering any Sales Tax other than 4% of Central Sales Tax against Form-C declaration of the petitioners for effecting delivery of sandalwood confirmed under Sale order No.L/7410/2005 dtd. 20/7/2005 of the second respondent for the use and consumption by the petitioners at its factory outside the State of Tamil Nadu. 2. The learned counsel appearing on behalf of the respondents submitted the judgment of the Hon'ble Supreme Court of India passed in Civil Appeal No.2421 of 2006. The learned counsel for the writ petitioner also conceded that the issues raised in the present writ petition is covered by the order passed by the Hon'ble Supreme Court of India in the civil appeal cited supra. The Apex Court passed the following orders in paragraphs 3,4,5,6 and 7 of the judgment.

(3.) In view of the orders passed by the Apex Court, the case of the writ petitioner is also to be considered in the light of the directions issued by the Hon'ble Supreme Court of India cited supra. Accordingly, the writ petitions stands disposed of. No Costs. Consequently, connected miscellaneous petitions are closed.