JUDGMENT : 1. After some arguments in the matter, learned counsel for the petitioners made an offer without prejudice to his contentions that so far as the present assessment year, i.e. assessment year 1984-85 is concerned, the petitioners are willing to withdraw this petition provided the respondents are willing to accept Central Sales Tax at 4% on the impugned transactions. Learned counsel for the respondents sought time to take instructions and, after obtaining instructions, he reports that without prejudice to his contentions to uphold the assessment and purely as a matter of concession on the peculiar facts and circumstances of this case, the respondents are willing to accept in full settlement of the Central Sales Tax liability tax at 4% on the impugned transactions. The assessment will be revised by the respondents in the light of the above agreement between the parties and the excess tax, if any, paid by the petitioners, will be refunded. 2. In view of the above, the Writ Petition is dismissed as withdrawn. There will be no order as to costs. 3. We make it clear that this order is passed only for this assessment year and in the peculiar facts and circumstances of the case and will not be treated as a precedent.