ORDER S. Manikumar J. - Writ petitions have been filed challenging the assessment orders under the Central Sales Tax Act, 1956 for the assessment year 2002-03 and 2003-04, respectively. The impugned order for the assessment year 2002-03 is the revised order and for 2003-04 is the original order of assessment. Both the writ petitions relate to levy of tax on the poultry-feed supplements. As the facts and law involved are one and the same, they are taken up together and dispose of by common order. The petitioners are the dealers in poultry-feed supplements. The place of business was inspected by the enforcement wing officials on March 24, 2005 and they came to the conclusion that the poultry-feed supplements sold in inter-State sales are liable to tax only at four per cent, when covered by C declaration forms under the CST Act, 1956. Accordingly, the revised notice was served for the year 2002-03 under the CST Act and pre-assessment notice was issued for the year 2003-04, proposing to levy tax at four per cent for the turnover covered by the C forms (i.e., on a turnover of Rs. 2,54,38,099 for the assessment year 2002-03 and Rs. 3,48,23,850 for the assessment year 2003-04). That apart, for the assessment year 2002-03, the difference on the turnover of Rs. 61,29,523, which escaped assessment was also proposed to be assessed at 10 per cent in the absence of production of C declaration forms. Similarly, for the assessment year 2003-04, it was proposed to be levied tax at 10.5 per cent for consignment sales for the following, "inter-State sales C forms not filed (Poultry-feed supplements) for Rs. 87,40,744 and consignment sale disallowed (poultry-feed supplements) for Rs. 2,82,55,987." In both the writ petitions, though the impugned orders were assailed on many grounds, learned counsel for the petitioner confined her submission only to the turnover of poultry-feed supplements covered by C forms. As regards other claims, learned counsel for the petitioner submitted that the petitioner would approach the appropriate forum for redressal. Placing reliance on the Government Order in G.O.Ms. As regards other claims, learned counsel for the petitioner submitted that the petitioner would approach the appropriate forum for redressal. Placing reliance on the Government Order in G.O.Ms. No. 33(CT)(B2) dated March 27, 2002, Notification I No. II(1)/CT/19/(b-19)/2002 and Gazette dated March 27, 2002 (with effect from April 1, 2002), learned counsel for the petitioner submitted that the rate of tax on the sale of poultry feeds inside the State of Tamil Nadu being two per cent as per sub-section (2) of section 8 of the CST Act, 1956, inter-State sales on poultry feed supplements against C form is eligible to two per cent tax only and that therefore, the assessment order levying four per cent tax is liable to be set aside. Section 8 of the CST Act, reads as follows : "8. Rates of tax on sales in the course of inter-State trade or commerce. - (1) Every dealer, who in the course of inter-State trade or commerce, - (a) sells to the Government any goods; or (b) sells to a registered dealer other than the Government, goods of the description referred to in sub-section (3); shall be liable to pay tax under this Act, which shall be four per cent of his turnover or at the rate applicable to the sale or purchase of such sale inside the appropriate State under the sales tax law of that State, whichever is lower." Taking into consideration the notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959 and section 8 of the CST Act, 1956, the levy of tax on poultry-feed supplements, shall be only at two per cent (at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower). Therefore, the levy of tax at four per cent on poultry-feed supplements covered by C form for the assessment year 2002-03 and 2003-04 on the turnover of Rs. 2,54,38,099 and Rs. 3,48,23,850, respectively, is restricted to two per cent. In respect of the escaped turnover for the assessment year 2002-03, under the CST Act, 1956 and the turnover not covered by C forms and F forms for the assessment year 2003-04 under the CST Act, 1956, this court is not expressing any opinion, as the learned counsel for the petitioner submitted that the petitioner would seek appropriate remedy. In respect of the escaped turnover for the assessment year 2002-03, under the CST Act, 1956 and the turnover not covered by C forms and F forms for the assessment year 2003-04 under the CST Act, 1956, this court is not expressing any opinion, as the learned counsel for the petitioner submitted that the petitioner would seek appropriate remedy. The time spent in prosecuting the writ petitions is excluded. In the result, the writ petitions are allowed only to the limited extent as indicated above. No costs. Consequently, connected miscellaneous petitions are also closed.