The Order of the Court was as follows :

Aggrieved by the proceedings of the second respondent dated 27-9-1990 and their letter dated 1-12-1990, the petitioner-corporation has filed the above writ petition to quash those proceedings/letter and forbearing the respondents from levying any entry tax on the petitioner in respect of cars bearing Registration Nos. TN-01-B-0843and TN-01-B-0344 under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.

2. The case of the petitioner is briefly stated hereunder : petitioner-Corporation is a company incorporated under the law of Japan and has its Head Office at Tokyo in Japan. It has regional offices in India and one such regional office is at Madras. For the purpose of its own use, it purchased two Japanese cars, both are MAZDA 929 four door station Waggon 2000 CC. cars. The cars were purchased in Japan and were imported to India. A customs clearance permit was issued by the Additional Chief Controller of Imports and Exports on 6-2-1990 and the same was issued under the Imports and Exports (Control) Act, 1947. The cars arrived on 17-3-1990 and bill of entry was filed on 26-3-1990. The cars were