P. P. S. JANARTHANA RAJA :- The petitioner has filed the above writ petitions seeking to issue writs of certiorari to call for the records on the file of the first respondent herein in CST. 9012/2003-04, 89012/2004-05 and 9012/2005-06, respectively, dated July 31, 2009 and quash the same.

The petitioner is a company registered under the Companies Act, 1956. The assessee - petitioner is engaged in the trading of goods like automatic teller machines (ATMs), UPS and software, collectively referred to as information technology products. The assessee - petitioner set up a warehouse and place of business in the Union Territory of Pondicherry and assessed to the Pondicherry General Sales Tax Act, 1967 and the Central Sales Tax Act, 1956. The petitioner is the assessee on the file of the Additional Commercial Tax Officer, the above-mentioned first respondent. The assessment years involved are 2003-04, 2004-05 and 2005-06. The assessee has effected inter-State sales on information technology products and were charged only two per cent of the Central sales tax in accordance with the notification issued under section 8(5) of the CST Act. The returns were also filed in accordance with th