RAMAPRASADA RAO, J.

In W.Ps. Nos. 2577 of 2580 of 1965, the petitioner seeks in the main for a writ of certiorari to quash the assessment orders made by the respondent under the Central Sales Tax Act, 1956 contends that as section 9 of the Central Sales Tax Act assimilates all the provisions of the Madras General Sales Tax Act in regard to single point taxation and other exemptions particularly in relation to declared goods and as the scheme of inter-State transaction is therefore made dependent upon local legislation and as the State law provides that such declared goods shall be assessed only at one particular point, no tax can therefore be levied under the Central Sales Tax Act on his last sale. According to the petitioner, he issued a lawyer's notice demanding the refund of the tax, which, according to him, was illegally levied and collected by virtue of the impugned orders referred to above. The petitioner would also contend that though the ratio in State of Mysore v. Lakshminarasimhiah Setty and Sons confined itself to a period prior to 1st October, 1958, yet the same result ought to follow even for a period posterior thereto. It may be noticed that no fresh materi