JUDGMENT : ANIRUDDHA BOSE, J. These writ petitions are being taken up for hearing together as identical questions of law and similar factual issues are involved in all these proceedings. 2. The writ petitioners are firms who purchase coal in bulk quantities under an agreement commonly described as Fuel Supply Agreement from Central Coalfields Limited (hereinafter referred to as C.C.L.). They claim that coal purchased by them is is for their self-consumption. The petitioners are engaged in manufacturing activities for which coal is used as one of the raw materials. 3. The dispute in these proceedings arise in relation to implementation of the requirements of the provisions of Section 206C of the Income Tax Act, 1961 pertaining to Tax Collection at Source. On the basis of two memoranda issued by the C.C.L., in addition to purchase price of coal, 1% additional amount intended to be collected by the C.C.L. The said amount represented tax collected at source in respect of the individual purchasers of coal. The two notices forming foundation of such collection bear no. CCL/M&S/CSC/2017-18/TCS/13227-34 dated 2nd November, 2017 and no. CCL/M&S/CSC/2017-18/15377-80 dated 14th December, 2017. 4. So far as these proceedings are concerned, Mr. Gadodia learned counsel appearing for all the three writ petitioners has confined his prayer for direction upon C.C.L. to make available the T.C.S. certificates in respect of the sum of money already collected. Additional submission of the writ petitioners is that on the basis of the aforesaid two memoranda, blanket collection of additional 1% as T.C.S. ought not to be made from them as because in their cases, provisions stipulated in Sub-Clause-1A of Section 206C of the Income Tax Act, 1961 remain complied with. 5. In a judgment of this Court delivered in W.P.(C) No. 46 of 2018 on 03rd December, 2018, the question relating to TCS in respect of coal firms was examined. It was held and observed by this Court: “19. We accordingly hold, while disposing of these writ petitions:- (a) The two notices issued by the C.C.L. bearing no.CCL/M&S/CSC/2017-18/TCS/13227-34 dated 2nd November, 2017 and CCL/M&S/CSC/2017-18/15377-80 dated 14th December, 2017would not ipso facto be applicable to all the writ petitioners in the event they comply with the provisions of Sub-section (1A) of Section 206 C of the Income Tax Act, 1961 read with Rule 37C thereof by furnishing the declaration in Form 27C. In such a situation, the buyers shall be entitled to the benefits contemplated in the provision of Section 206C (1A) of the Act. (b) In the event such forms are not furnished as per the statutory requirement, it shall be open to C.C.L. to insist on TCS as per the statutory provisions. (c) If C.C.L. has any doubt that the coal is not being used for self-consumption by any of the buyers claiming relaxation in terms of Section 206C (1A) of the Act, it would be open to C.C.L. to take up the matter with individual buyers and insist on TCS if circumstances justify such insistence. But to deny the benefits contemplated in Section 206C(1A) of the Act, so far as the individual writ petitioners are concerned, it would have to be examined first if as buyers or any of them have furnished declarations or verifications under Form 27C or not. If declarations are filed and there is no material to conclude that such declaration is false, then the provisions of Section 206C (1A) would be applicable. On the other hand, if C.C.L. finds that any misdeclaration is made by any individual buyer, then it shall be open to them to take such steps as may be permissible in law. (d) So far as the sum collected in pursuance of the two notices issued by the Central Coalfields Limited as TCS is concerned, in the event it is found that in individual cases the buyers were not required to deposit such sum it shall be adjusted by the Income Tax authorities against future payment of income tax by such buyers. If tax has been deposited under the TCS scheme by a coal buyer who otherwise does not fulfil the requirement of waiver or relaxation from the TCS scheme, then the amount so deposited shall be dealt with as payment of income tax in accordance with law. In those cases, the coal company shall issue TCS certificate in terms of the provisions of Income Tax Act. Such certificates shall be issued on application made by the individual buyers within a period of eight weeks from the date of making of the application. In those cases, the coal company shall issue TCS certificate in terms of the provisions of Income Tax Act. Such certificates shall be issued on application made by the individual buyers within a period of eight weeks from the date of making of the application. (e) If there is finding to the effect that there has been misdeclaration by any of the writ petitioners, then it shall be open to the Income Tax authorities as also C.C.L. to take steps against them as may be permissible under the law. It shall be open to Income Tax authorities as also C.C.L. to make enquiries in respect of individual writ petitioners to ascertain if there has been any wrong or misdeclartion on their part.” By that judgment, several other writ petitions on similar points of law were also disposed of. 6. This being the legal position, we do not find any necessity to keep the writ petitions pending. In the directions issued in W.P.(C) No. 46 of 2018, this Court has considered the different situations which may arise out of such bulk purchase or sale of coal. 7. So far as the present writ petitioners are concerned, we are of the view that certificates should be issued in respect of sum collected, as TCS from the writ petitioners. So far as future collection of T.C.S. is concerned, directions issued in sub-paragraphs- (a), (b), (c) and (e) of paragraph 19 of that judgment shall apply. 8. We are not dealing in detail with the pleadings of these writ petitions as it is admitted position that the points of law involved in these writ petitions form the foundation of the judgment of this Court delivered in W.P.(C) No. 46 of 2018 also and none of the learned counsels appearing for the respondents have raised any other argument. 9. All the writ petitions stand disposed of in the above terms.