Judgment

Dipak Misra, J.

This batch of appeals, by special leave, calls in question the legal acceptability of the common order dated 19th December, 2013 passed by the learned Single Judge of the High Court of Judicature for Rajasthan, at Jodhpur in a batch of revision petitions filed by the assessee-respondent assailing the judgment dated 23.11.2011 passed by the Rajasthan Tax Board, Ajmer (for short ‘the Board’) in Appeal No. 680 of 2009 and other connected appeals whereby it had affirmed the decision rendered in appeals by the Deputy Commissioner (Appeals) who had upheld the assessment orders passed by the Commercial Taxes Officer in respect of various quarters of the years 2006-2007, 2007-2008 and 2008-2009 disallowing the claim of Input Tax Credit (ITC) and charging interest under Sections 18, 22 and 55(4) of the Rajasthan Value Added Tax Act, 2003 (for brevity “the 2003 Act”).

2. The facts giving rise to this batch of appeals are that the assessee-company is engaged in the business of manufacturing Asbestos Cement Pressure Pipe and Asbestos Cement Sheets and it had availed