JUDGMENT

S.VAIDYANATHAN, J.

and G.JAYACHANDRAN, J.

The appellant herein is a manufacturer of CTD & TMT bars at Trichy.

They used to purchase MS Ingots from outside the State for use as raw material for manufacturing of CTD Bars. Till the enactment of Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 [hereinafter referred to as ''the Act''], the appellant were paying 4% tax against ''C'' Form declaration for the inter-state sales. After the Act came into force, for the goods purchased from outside, entry tax has been levied and the said Act being in violation of Article 301 of the Constitution, the same was challenged before this Court in a batch of Writ Petitions, resulting in declaring the demand and collection of entry tax under the Act as illegal, unauthorized and violative of Article 301 of the Constitution. 2.In view of the decision of the Division Bench of this Court in I.T.C. Ltd., Vs. State of Tamil Nadu and another reported in 2007 (7) VST 367 (Mad), the appellant herein gave a representation dated 03.10.2007 to the respondent requesting them to refund a sum of Rs.2,50,00,000/- [Rupees Two Crores and Fifty Lakhs only] collected as entry tax hitherto under the Act. Si