Judgment :- K. Raviraja Pandian, J. The orders dated 210. 2002 made in W.P.Nos.8860, 8861 and 8360 of 2000 respectively have been put in issue in these appeals. 2. Learned counsel appearing on either side submits that the issue involved in these writ appeals is covered by order dated 210. 2007 made by this Court in W.A.Nos.405, 412 to 414 of 2003 and 3513 of 2004. 3. Further, it is the admitted fact that in all these appeals, the highest bidder after taking delivery of the goods pursuant to the order of the learned single judge has furnished form H, Form H has been accepted by the Department and the bank guarantee furnished for the differential tax has also been returned by the appellants to the respondent. 4. Therefore, when that being the position, as the issue is covered and the entire process directed to be carried out by the learned single Judge has already been carried out and ended in favour of the respondents herein, there is nothing remains to be adjudicated. Hence, recording the admitted facts, the writ appeals are dismissed. However, there is no order as to costs.