Chitra Venkataraman, J.

W.P.Nos.Nos.37327 and 37328 of 2003 are preferred against the order of the Tamil Nadu Taxation Special Tribunal rejecting the original petitions preferred by the petitioner against the assessment order dated 25. 2003 for the assessment year 1999-2000 and 2000-2001.

.2. The petitioner has preferred W.P.No.29700 of 2004 before this Court for a Writ of Declaration that the power of the State to levy purchase tax under Section 7-A on goods purchased, the sale of which enjoyed exemption under the notification issued under Section 17 and sent on consignment basis to outside the State otherwise by way of sale under Section 7-A(1)(c) of the Tamil Nadu General Sales Tax Act, 1959 is unconstitutional and beyond the Legislative competence of the State under Entry 54, List -II of the Seventh Schedule to the Constitution of India and ultra vires Entry 92-B of List -I of the Seventh Schedule to the Constitution and void as repugnant to Article 14, violative of Article 301 and not saved by Article 304(b) of the Constitution of India. Originally the petitioner preferred O.P.No.695 of 2003 before the Tamil Nadu Taxation Special Tribunal, challenging the vires of