K. RAVICHANDRABAABU, J.

1. In all these writ petitions, filed by individual petitioners, the common grievance expressed before this Court is against the letter dated 31st May 2018 issued by the Commissioner of Commercial Taxes, Chepauk, Chennai-5 to all Joint Commissioners of his territorial jurisdiction, individual communication dated 17.07.2018 and a notice dated 17.07.2018.

2. Through the said letter dated 31.05.2018, the Commissioner of Commercial Taxes informed all Joint Commissioners that any dealer, who deals in petroleum crude, high speed diesel, motor spirit (petrol), Aviation Turbine Fuel, Natural gas and Liquor, are alone entitled to effect purchases from other State by availing the concessional rate of tax. In other words, according to the Commissioner of Commercial Taxes, those dealers, who are not dealing in those goods are not eligible to purchase those six goods at the concessional rate of tax at 2% by issue of 'C' Form declaration, as they are trading or manufacturing those goods that are administered under GST Act, 2017. Thus, the Commissioner of Commercial Taxes directed all the Joint Commissioners to issue necessary instructions to the Assessing Officers c