Judgment :- Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondents. 2. At this stage of the hearing of the writ petition, it is submitted by the learned counsel appearing for the petitioner that the constitutional validity of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001, and the various notifications issued by the State Government in exercise of the powers conferred, under Section 15 of the said Act, had been challenged before a Division Bench of this Court. The Division Bench, in the case reported in ITC Limited Vs. State of Tamil Nadu and another [(2007) 7 VST 367], had held as follows: ".... We hold that the levy of entry tax on goods imported from other States to the State of Tamil Nadu and from abroad is not compensatory in nature, since the State Government could not discharge its burden by placing materials before the Court that payment of levy of entry tax is reimbursement/recompense for the quantifiable/measurable benefit provided or to be provided to the tax payers. The impugned levy imposing entry tax being discriminatory is also violative of Article 304(a) of the Constitution. We, therefore, hold that the demand and collection of entry tax under the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001, is illegal, unauthorised and violative of Article 301 of the Constitution. The writ petitions are allowed as above and the levy and demand notices issued would stand quashed." 3. The learned Government Advocate appearing on behalf of the respondents had submitted that the issue involved in the present writ petition is covered by the decision of a Division Bench of this Court, cited supra. 4. The learned counsel appearing for the petitioner had further submitted that at the time of the admission of the writ petition the petitioner had deposited the entire tax component before the second respondent and therefore, the respondents may be directed to consider the granting of adjustment of the entry tax against the Tamil Nadu Value Added Tax Act, 2006, that may be levied, in respect of the petitioner firm. 5. In view of the submissions made by the learned counsel appearing for the petitioner and in view of the decision cited supra, the writ petition is allowed. 5. In view of the submissions made by the learned counsel appearing for the petitioner and in view of the decision cited supra, the writ petition is allowed. It is made clear that it is open to the petitioner to make a representation to the second respondent, for the granting of adjustment of the entry tax already deposited, against the Tamil Nadu Value Added Tax Act, 2006, that may be levied, in respect of the petitioner firm, and it is for the second respondent to consider and pass appropriate orders thereon, as expeditiously as possible. No costs. Consequently, connected writ petition miscellaneous petition is closed.