( 1 ) THE petitioner is seeking for a writ of mandamus by way of a direction in addition to various other directions in terms of the various prayers made in para 12 of the petition. The petitioner, a Registered Company has a cement manufacturing plant at Ammasandra in Tumkur District. The Company purchases petroleum products from Respondents 1 to 3. They have collected the tax from time to time from the petitioner. The petitioner in somewhat identical circumstances had approached the Karnataka Appellate Tribunal in the matter of levy of entry tax on the petitioner factory, Ammasandra. The Tribunal, by a detailed order allowed the petition and accepted the contention of the petitioner. According to the petition averments, the petitioner is therefore not liable to pay the entry tax for entry of goods in the petitioner factory. In the light of the subsequent Tribunals order, the petitioner made a refund claim of the Oil Corporation and the Oil Corporation in turn made a demand of refund on the Government. The Government rejected the same in terms of Annexure B. ( 2 ) PURSUANT to notice, the respondents have entered appearance. Indian Oil Corporation the first respondent has stated in the objection that they have collected the entry tax from the petitioner. They say that the collection was in terms of the Circular instructions of the Commissioner. They assert that at no point of time, the petitioner questioned the liability to pay the entry tax to the respondents. The assessment of the first respondent was completed and the details of the assessments are shown as under: