Judgment :- 1. Heard the learned counsel appearing for the petitioner, as well as the learned counsel appearing on behalf of the respondent. 2. At this stage of the hearing of the writ petition the learned counsel appearing on behalf of the petitioner had placed a copy of the order, dated 24.7.2012, made in W.P.No.24303 of 2004, setting aside the impugned proceedings of the respondent, in TNGST No.2661801/02-03, in so far as it relates to the imposition of penalty, under Section 12(3) of the Tamilnadu General Sales Tax Act, 1959. 3. The learned counsel had further submitted that it would be open to the respondent to pass an appropriate order relating to the exemption of re-sale tax on bitumen emulsion, under the relevant provisions of the Tamilnadu General Sales Tax Act, 1959, relating to the assessment year 2002-2003, after issuing an appropriate notice to the petitioner and after giving the petitioner an opportunity of hearing. 4. The learned counsel appearing on behalf of the respondent had also submitted that a notice would be issued to the petitioner, with regard to the payment of re-sale tax, by the petitioner, on bitumen emulsion, relating to the assessment year 2002-2003, and an appropriate order would be passed, in accordance with the relevant provisions of the Tamilnadu General Sales Tax Act, 1959, after giving an opportunity of hearing. 5. In view of the above, since, no further orders are necessary, the writ petition stands closed. No costs. Consequently, connected WPMP is closed.