WP(C) 5146/2009 BEFORE THE HON’BLE MR. JUSTICE AMITAVA ROY Heard Dr. A Saraf, Senior Advocate assisted by Mr. A Goyal, Advocate for the pet itioner and Mr. D Saikia, assisted by Mr. B Gogoi, learned Standing Counsel, Fin ance Department, Assam. It is submitted at the Bar that the decision rendered on 18.12.2009 in WP(C) No. 5686/2009 (M/s. New Suvam Enterprise Vs. State of Assam & Ors.), on principle i s 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. Superintendent of Taxes, Ba rpeta would afford due opportunity to the petitioner, as contemplated under sect ion 7 (3) (b) of the Central Sales Tax Act, 1956 before 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 costs.