S. MANIKUMAR, J. - The petitioner in both writ petitions, has challenged the assessment order and notice, dated December 30, 2005 for the assessment years 2000-01 and 2001-02 respectively and sought a direction to the assessing officer to levy tax at the rate of eight per cent on the compact discs sold by them, in accordance with the clarifications dated August 27, 1999 and October 12, 2000, issued by the Special Commissioner and Commissioner of Commercial Taxes, Chennai.

As both the writ petitions deal with the common facts and law, they are taken up together and disposed of by a common order.

Brief facts leading to the writ petitions are as follows :

The petitioner is a registered dealer on the files of the respondent. By letter dated May 17, 1999, the petitioner requested the Special Commissioner and Commissioner of Commercial Taxes, Chennai to clarify the rate of tax applicable on the sale of "video compact disk" effected by them. According to the petitioner, the "video compact disk" is a CD media, meant to store digital files, text/images/graphics/drawing for optimum storage and it is also called a compact disk. Along with the application seeking clarification, the relevant product description documents were also enclosed, which clearly say that the petitioner was marketing the commodity as "Kodak Writable CD Media with INFOGUARD Protection System" and it was designed to store up to 580 MB with 63 minute media and 682 MB with 74 minute media.

The Special Commissioner and Commissioner of Commercial Taxes, Chennai, by letter dated July 9, 1999, clarified that "video compact disk" falls under the category of "compact disc" in entry 52 of Part "D" of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. Subsequently, by another clarification dated August 27, 1999, it was further clarified that the rate of tax on the sale of "video compact disk" falling under the category of "compact disc", was reduced to four per cent with effect from April 1, 1999 by G.O.Ms. No. 72, dated March 27, 1999 - Notification No. II(1) CT/40/(d-3)/99. Thereafter, the Government issued orders in G.O.Ms. No. 11 CT, dated January 23, 2000, cancelling the earlier Government order issued in G.O.Ms. No. 72, dated March 27, 1999 and the items mentioned in entry 52 of Part "D" of the First Schedule to the TNGST Act, were inserted in entry 59 of Part "C" of the First Schedule to the TNGST Act and thereafter, "compact disc" was liable to tax at the rate of eight per cent with effect from January 23, 2000, as per the clarification dated August 27, 1999, issued by the Special Commissioner and Commissioner of Commercial Taxes, Chennai.

During the assessment year 2000-01, the petitioner claimed that they were liable to sales tax at four per cent, only on the "compact discs" sold by them to the tune of Rs. 53,99,392, contending that the same were computer peripherals. However, the assessing officer, by his order dated June 18, 2003, held that the petitioner had sold "video compact disc" and liable to pay tax at eight per cent on the turnover of Rs. 53,99,392. The petitioner disputed the differential rate of tax at four per cent on the turnover of Rs. 53,99,392 before the Deputy Commissioner (CT) Appeals, the first appellate authority in Appeal No. 48 of 2003. Similarly, for the assessment year 2001-02, the assessing officer held that the petitioner had sold "writable compact disc" and was liable to pay tax at 11 per cent up to November 30, 2001 and at the rate of 12 per cent from December 1, 2001 to March 26, 2002. Therefore, the assessing officer, by his order dated December 31, 2004, levied tax at the rate of 11 per cent on the turnover of Rs. 1,01,04,329 for the period from April 1, 2001 to November 30, 2001 and at the rate of 12 per cent on the turnover of Rs. 30,18,417 for the period from December 1, 2001 to March 26, 2002 on the sale of compact disk effected by the petitioner. The petitioner disputed the levy of higher rate of tax before th