JUDGMENT

Santosh Hegde, J.-These appeals involving similar questions of law are preferred against the judgment of the High Court of Judicature for Rajasthan at Jodhpur made in different Sales Tax, Revision Petitions, Writ Petitions and Review Petitions filed before it challenging the demand of Sales Tax made under Rajasthan Sales Tax Act, 1994 (the local Act ).

2. In these petitions certain issues pertaining to interpretation of provision of Article 285 of the Constitution of India, as also the interpretations of the provisions in the local Sales Tax Act are raised. The High Court having rejected the contentions of the appellants in this regard, the appellants are in appeal before us.

3. These matters came to be referred to a larger bench by an order of two Judge Bench on 25.9.2003. Since, according to the said Bench the question involved in the appeals are of an important nature.

4. The constitutional question involved in these petitions pertains to the authority of the State to levy Sales Tax on the Union on its transaction of supply of materials to its contractors. The contentions is based on the exemption granted under Article 285 of the Constitution.

5. The statutory question invo