The issue appears to be covered by the decisions referred in order dated 05.01.2021 in W.P.Nos.30246 and 30247 of 2003. This Court had considered three decisions of this Court in the following cases and held as under:

(i) State of Tamil Nadu Vs. Ganesh Automobiles, (2004) 134 STC 272, (ii) Khivraj Motors Limited Vs. Assisstant Commissioner (CT), Fast Track Assessment Circle III, Chennai and another, 139 STC 233 (iii) M/s Coimbatore Auto Garage (p) Ltd., Vs Commercial Tax Officer, Coimbatore, (2011) 45 VST 69 (Mad) order dated 20.03.2003 in W.P.Nos.9017 and

9018 of 2003.

2. The learned counsel for the respondent submits that the abetment if any as is contemplated under Section 4 of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990 will apply only against tax liability under the TNGST Act and that there is no provision for refund of Entry Tax either by referring to Section 4 of the said Act or by referring to Section 11 of the said Act, and therefore, submits that the above decision rendered by this Court in W.P.Nos.30246 and 30247 of 2003, dated 05.012.2021 referring to the three other decisions of this High Court have to be distinguished.

3. The learned counsel for th