1. In W.P. Nos.20474 to 20476 of 2008, the petitioners have prayed to quash the clarification issued by the Commissioner of Commercial Taxes dated 30.5.2008, enhancing the rate of tax to 16% from 10% for the paper based laminated sheets.

2. In all other Writ Petitions, the prayer is to quash the show cause notices/re-assessment orders, issued for re-assessing the tax, at the rate of 16% based on the clarification of the Commissioner of the Commercial Taxes, dated 30.5.2008.

3. The brief facts necessary for disposal of these Writ Petitions are as follows:

.(a) The petitioner firms are registered dealers under the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as ‘TNGST Act’) and they are assessees, file returns before the jurisdictional Commercial Tax Officer/Assessing officer. The petitioners have filed monthly returns under Rule 18 of the Tamil Nadu General Sales Tax Rules, 1959.

.(b) Petitioners are dealers in paper based decorative laminated sheets, which are received from other States and they have paid the tax at the point of first sale in the State. The product is made up of paper and is being treated as paper based products. The first respond