Dipak Misra, J.

1. Invoking the jurisdiction of this Court under Article 226 of the Constitution of India, the petitioners in this batch of writ petitions have challenged the constitutional validity of Section 41 of the Bihar Value Added Tax Act, 2005 (for brevity, the VAT Act) and Rule 29 of the Bihar Value Added Tax Rules, 2005 (for short, the VAT Rules).

2. For the sake of clarity and convenience, the factual matrix in CWJC No. 17373 of 2008 are uncurtained herein. The petitioner, M/s Tantia Constructions Limited, is a company incorporated under the Companies Act, 1956 and has its registered office at Kolkata and local place of business at Patna wherefrom it is operating contract work throughout the State of Bihar. The petitioner-company is engaged in construction works having a network of its business throughout the country. It is involved in road construction project, road bridge construction works, railway bridge constructions, etc. in the State of Bihar. It has obtained registration under the VAT Act and the Central Sales Tax Act, 1956 (hereinafter referred to as the CST Act) within Special Circle at Patna.

3. As set forth, tenders were invited by the East Central R