WP(C) 869/2010 BEFORE THE HON’BLE MR. JUSTICE I.A. ANSARI Heard Dr. AK Saraf, learned Senior counsel, assisted by Ms. N. Hawelia, learned counsel, for the petitioners. Also heard Mr. D. Saikia, learned Standing Counsel , Finance Department, appearing on behalf of the respondents. It is submitted at the bar that the decision, rendered on 18.12.2009, in WP(C) N o.5686/2009 (M/s. New Suvam Enterprise Vs. State of Assam and others), on princi ple, is applicable to the facts of the instant case. In the above view of the matter, this petition stands closed with the observatio n that the aforementioned decision would determine the issue in the instant proc eeding as well. In other words, the concerned revenue authority, i.e., Superinte ndent of Taxes, Karimganj, Assam, would afford due opportunity to the petitioner , as contemplated under Section 7(3)(b) of the Central Sales Tax Act, 1956, befo re demanding and realizing additional security from it in course of its business of transportation of truck load of supari to the destination outside the State of Assam. No order as to costs.