(Writ petitions filed under Article 226 of the Constitution of India for the issue of writ of certiorarified mandamus calling for the records of the second respondent in it's proceedings in T.Cs.(R)No.2682 and 2683 of 2000 and quash the order made therein dated 14.07.2000 and further direct that the petitioner is entitled to exemption on the disputed turnover of Rs.2,62,93,033/- pertaining to the assessment year 1986-87 and Rs.3,71,00,211/- pertaining to the assessment year 1985 -86 under the CST Act, 1956. )

R. Jayasimha Babu, J.

The assessee here sold goods which it had imported and which goods had been assessed to duty after a bill of entry has been filed in respect of those goods, but, on which the duty had not been paid, the same having been warehoused in the Customs Port the Port being Chennai. The sale was effected by transferring the documents of title while the goods were in the Customs warehouse which were located within the Customs station. Duty was paid on these goods by the buyer, who cleared the goods under Section 47 of the Customs Act and removed the goods out of t he Customs station.

2. The goods in question is news print, which the petitioner State Tradi