1. This order shall finally dispose of C.W.J.C. No. 2740 of 2003 ( Larsen & Toubro Ltd. V/s. State of Bihar) and C.W.J.C. No. 3327 of 2002 (M/s. Larsen & Toubro Ltd. V/s. State of Bihar).

2. The petitioner, M/s. Larsen & Toubro Ltd., is registered as a dealer in commercial tax at Begusarai Circle as a works contractor. The petitioner secured a turn-key contract of divisible nature from M/s. Indian Oil Corporation Limited, New Delhi ("IOCL", for short) vide letter of acceptance dated April 28, 2000 followed by detailed contract agreement. The said contract agreement provides a separate Schedule for supply of goods with separate consideration for the same as well as another schedule relating to erection/installation including civil portion of work to be executed, as appended to the contract. After securing the contract the petitioners secured an exclusive registration on the file of the Deputy Commissioner of Commercial Taxes, Barauni, respondent No. 3. It is submitted by the petitioners that in response to the notice issued by respondent No. 3, they produced their books of accounts and other details to finalise the assessment for the period April 1, 2000 to March 31, 2001 un