Judgment 1. The petitioner has filed the present writ petition for direction to the respondents for issuance of Form-Ch under the provisions of the Bihar Finance Act and the Rules framed thereunder on the ground (hat the petitioner is not liable to pay sales tax in view of earlier exemption Notification. Earlier, the petitioner had filed C.W.J.C. No. 15620/2001 challenging the order passed by the Assistant Commissioner, Commercial taxes In-charge holding that the petitioner is liable to pay sales tax after creation of the two States, i.e., the State of Bihar and the State of Jharkhand with regard to production of Cement regarding which exemption was granted earlier. This Court, by order dated 27th November, 2002, held that as the production unit of the petitioner falls within the State of Jharkhand and which has adopted the notification granting exemption, the earlier notification issued by the erstwhile State of Bihar will cease to operate with regard to the territory situate in the State of Jharkhand. The petitioner challenged the aforesaid order before the apex Court in Special Leave to Appeal (Civil) No. 162 of 2003 and interim order has been passed by the apex court on 20th January, 2003. The present application has been filed by the petitioner for issuance of Form-Ch even without payment of sales tax. In view of the order passed by this Court earlier, no direction, as prayed for, can be issued. However, if the petitioner deposits the amount in terms of the interim order passed by the apex Court, the authority concerned will issue the necessary Forms till the matter is finally decided by the apex Court. 2. With the aforesaid observations, this petition stands disposed of.