JUDGMENT :

C.K. ABDUL REHIM, J.

1. Both the above writ appeals arise out of a common judgment of the Single Judge, dated 03.09.2019. Officials of the State Government in the Forest Department and in the Goods and Services Tax Department, who were the respondents in the writ petitions, are the appellants herein. The respondent in both these appeals is the writ petitioner.

2. Issue involved is as to whether the respondent is liable to pay 18% tax under the Integrated Goods and Services Tax Act, 2017 (‘IGST Act’ for short) with respect to the goods of Sandal Wood purchased by them in the auction conducted at the Forest Depot, they being units situated in the Special Economic Zone (SEZ) in the State of Tamil Nadu.

3. The tender notification in question contained a clause that the successful bidder should remit 35% of the bid amount - within 7 days of issuance of the acceptance letter. Further stipulation is that, the balance amount along with applicable VAT, FDT and other taxes if any, has to be remitted within 14 days from the issuance of the acceptance letter. In another part of the notification it is stated that, the successful bidder should remit VAT at 14.5%. It is also evident from t