I finally solved this by using the ParameterizedUrl of Google CheckOut. I have done this as below:
GCheckout.Checkout.ShoppingCartItem shoppingCartItem = new GCheckout.Checkout.ShoppingCartItem();
shoppingCartItem.Description = "Google Checkout Item";
shoppingCartItem.Name = "Google Checkout Item";
decimal _price = 0M;
decimal.TryParse(amt, out _price);
shoppingCartItem.Price = _price;
shoppingCartItem.Quantity = 1;
shoppingCartItem.MerchantItemID = "1";
string returnURL = "http://localhost:50241/GCheckout/Success";
string trackURL = "http://localhost:50241/GCheckout/Track";
GCheckout.Checkout.CheckoutShoppingCartRequest checkoutShoppingCartRequest = new GCheckout.Checkout.CheckoutShoppingCartRequest(ConfigurationManager.AppSettings["GoogleMerchantID"], ConfigurationManager.AppSettings["GoogleMerchantKey"], EnvironmentType.Sandbox, "USD", 30, false);
checkoutShoppingCartRequest.ContinueShoppingUrl = returnURL;
ParameterizedUrl trackingUrl = new ParameterizedUrl(trackURL + "?mid=123");
trackingUrl.AddParameter("oid", UrlParameterType.OrderID);
trackingUrl.AddParameter("ot", UrlParameterType.OrderTotal);
trackingUrl.AddParameter("zp", UrlParameterType.ShippingPostalCode);
checkoutShoppingCartRequest.ParameterizedUrls.AddUrl(trackingUrl);
checkoutShoppingCartRequest.AddItem(shoppingCartItem);
GCheckout.Checkout.MerchantCode merchantCode = new GCheckout.Checkout.MerchantCode();
GCheckoutResponse response = checkoutShoppingCartRequest.Send();
if (response != null)
{
Response.Redirect(response.RedirectUrl, true);
}