JUDGMENT :- 1. Heard the learned counsels appearing for the parties concerned. 2. At this stage of the hearing of the writ petition, the learned Government Advocate (Taxes) appearing for the respondent had submitted that the 160KVA AMF CUM BY PASS PANEL in question, shall be released by the respondent on payment of the entire amount of central sales tax, said to be due to be paid by the petitioner. 3. In view of the submissions made by the the learned Government Advocate (Taxes) appearing for the respondent, the respondent is directed to release the 160KVA AMF CUM BY PASS PANEL in question, on the petitioner making the payment of the amount of the central sales tax due, as stated above. However, it is made clear that it would be open to the petitioner to challenge the tax liability, as well as the compounding fee, assessed by the respondent, before the appropriate authority, in the manner known to law. 4. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.