S.J.Mukhopadhaya, J.

1. All these writ petitions involving common point of law were filed by the same petitioner relating to the assessment of sales tax for different periods, i.e., 1987-88, 1988-89, 1989-90 and 1990-91. Thereby they are disposed of by common orders.

2. Eureka Forbes Ltd., petitioner, a limited company having its office at Patna, Ranchi, Jamshedpur, etc., is doing business of selling vacuum cleaner. Petitioner has challenged notices issued by the respondent-Deputy Commissioner of Commercial Taxes, Jamshedpur, under Sec. 19(1) read with Sec. 17(2) of the Bihar Finance Act, 1981 (annexure 1 series in respective writ petitions) ; orders of reassessment (annexure 2 series of respective writ petitions) and orders passed in revisional applications by the Commissioner of Commercial Taxes, Patna (annexure 3/1), by which the orders of reassessment have been upheld and the revision petitions have been dismissed.

3. The brief facts of the case are as follows :

The assessments with regard to sale of vacuum cleaners for the aforesaid periods, i.e., 1987-88, 1988-89, 1989-90 and 1990-91 were made by the assessing authority treating the vacuum cleaners as "machinery", whi