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 Section 7-A(1)(c) of the Tamil Nadu General Sales Tax Act 1959. It is stated that since the Tribunal was not functioning in its quorum to hear the case, a doubt was raised during the course of hearing before the Tribunal as regards the jurisdiction of the single member to proceed with the case.

3. The petitioner herein is a company engaged in the business of import and domestic purchase and sales of various types of edible oil, i.e, RBD Palmolein, Soyabean Oil and Sunflower Oil. The purchases were effected from various registered dealers inside the State of Tamil Nadu. From time to time, the oils so purchased were stock transferred by the petitioners to their branches outside the State of Tamil Nadu. The petitioner states that these transactions were rightly entered into the books of accounts maintained by them in the course of business. The original assessments for the assessment years 1998-99, 1999-00 and 2000-01 were completed both under the Tamil Nadu General Sales Tax Act, 1959 as well as under the Central Sales Tax Act, 1956. It is stated that the petitioner was served with a notice to revise the assessment on 23. 2003 with reference to the liability under Section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The objection of the petitioner was overruled ultimately, to result in the passing of the assessment order. The petitioner challenged the same before the Tamil Nadu Taxation Special Tribunal.

.4. It is stated that the petitioner purchased sunflower oil, soyabean oil and refined RBD palmolein from various registered dealers enjoying the benefit of exemption under G.O.Ms.No.109 dated 7th April 1998, G.O.Ms.No.36 dated 3. 1999 and G.O.Ms.No.93 dated 6. 2000, as amended by G.O.Ms.No.105 dated 26. 2000 (with effect from 4. 1999). G.O.Ms.No.109 dated 7th April 1998, issued under Section 17(1) of the Tamil Nadu General Sales Tax Act, 1959, granted exemption with effect from 27th march 1998, in respect of tax payable under the Act on the sale of coconut oil, ground nut oil, gingelly oil, sunflower oil and all refined oils including refined palm oil, refined cotton seed oil and refined rice bran oil. G.O.Ms.No.36 dated 3. 1999 effective from 3. 1999 issued under Sec 17(3), brought in a variation to G.O.Ms.No.109 dated 4. 1998 that the exemption on the tax payable on the sale of coconut oil, ground nut oil, gingelly oil, sunflower oil, cotton seed oil and rice bran oil would apply to any dealer whose total turnover in a year did not exceed Rs.100 crores. G.O.Ms.No. 93, dated 6. 2000, issued under Section 17(1), effective from 3. 1999, exempted the tax payable by the dealer on the sale of Coconut Oil, Gingelly Oil, Groundnut Oil, Sunflower Oil, Cotton Seed Oil, Rice-Bran Oil and all Refined Oils including Refined Palm Oil, Refined Cotton Seed