Arun Mishra, J.

1. In W. P. No 12952 of 2008 prayer has been made to quash notification dated April 11, 2007 being ultra vires to the extent of exclusion of petrol and diesel from the purview of exemption granted under the said notification. Prayer has also been made to direct Respondents to grant exemption to the commodities petrol and diesel as specified in Schedule II of Entry Tax Act when such goods are entered by composition dealers covered under Section 11A of the Madhya Pradesh Value Added Tax Act, 2002 and the Respondents be restrained from demanding entry tax on the said commodities.

2. In W. P. No. 14160 of 2008 in addition, prayer has been made to hold that the aforesaid notification is not applicable to the Petitioner. The Petitioner is not liable to make payment of entry tax as he holds permission for composition under Section 11A of the Madhya Pradesh Value Added Tax Act, 2002. Prayer has also been made in the alternative that the Petitioner be held liable to pay tax at one per cent under Notification Nos. 79-80 dated September 30, 1997. Order (P7) dated October 6, 2008 passed by the Commissioner, Commercial Tax be quashed, and refund of the tax collected at 27 per