JUDGMENT : 1. In these writ petitions show cause notices issued by the State of Tamil Nadu under the Central Sales Tax Act have been challenged on diverse grounds which we do not consider necessary to state. We are not inclined to go into the merits of the challenge because we deem it appropriate to dispose of these writ petitions as premature leaving it open to the petitioners to approach the Assistant Commissioner (CT), Central Assessment Circle-II, Comibatore by showing cause against the impugned notice. The petitioners will be at liberty to show cause against the said notices if they have not done so far within six weeks from today. On the cause being shown the concerned Officer will proceed to dispose of the matter arising out of the show-cause notice and pass appropriate orders. If the said Officer passes an order fixing the liability to pay central sales tax on the petitioners the recovery thereof will be stayed for a period of two months to enable the petitioners to approach the appropriate authority having jurisdiction in the matter including this Court, as they may be advised, and obtain orders therefrom in regard to their liability to pay within the said period of two months. If no stay order is forthcoming within that period or if no other interim order is secured on the expiry of the said period the Revenue will be at liberty to recover the amount. If having regard to the fact that other State Governments are involved, it is considered necessary to approach this Court directly, this order will not preclude them from doing so. With these observations, we dispose of these writ petitions as premature with no order as to costs. 2. It was mentioned by the counsel that the name of the company has been changed to Etemit Everest Ltd. from Asbestos Cement Ltd. and Everest Building Products Ltd. and the same may be recorded. The prayer is allowed.