COMMON ORDER:

The petitioner has come up with the present writ petitions, challenging the orders of assessment passed by the first respondent in all these writ petitions, under the Central Sales Tax Act, 1956, in respect of the assessment years 2001-2002, 2002-2003 and 2003-2004.

2. I have heard Mr.C.Natarajan, learned Senior Counsel for the petitioner and Mr.Haja Naziruddin, learned Special Government Pleader (Taxes). Since the petitioner bracketed a portion of the turnover as branch transfer and claimed to have paid tax in other States, but the same was disallowed by the first respondent, the petitioner has also impleaded the States of Kerala and Karnataka apart from the Union Territory of Pondicherry and the Union of India, as parties to the writ petitions. However, notices to them have been dispensed with, in view of the nature of the disposal that I propose to give to the writ petitions.

3. Admittedly, the petitioner is a registered dealer, manufacturing cement and effecting both local sales as well as inter-State sales. They have a factory at Madukkarai in Coimbatore District. The petitioner claims that the cement manufactured at Madukkarai is despatched, by way of s