R.V. EASWAR, J.:

1. These are four writ petitions filed under article 226 of the Constitution of India by M/s. Persys Punj Lloyd Joint Venture of New Delhi, hereinafter referred to as “the petitioner”. They arise from orders passed under the Delhi Sales Tax on Works Contracts Act, 1999 (“WC Act”) read with Delhi Sales Act, 1975 (“DST Act”). Since all the petitions were heard together and three of them also involve common issues, they are disposed of by a single order for the sake of convenience.

W.P. (C) No.8620/2009

2. This writ petition has been filed in the following circumstances. The petitioner is a joint venture consisting of two companies–Persys SDN BHD, a company incorporated in Malaysia and having a local project office in Delhi and Punj Lloyd Ltd., a company incorporated in India under the Companies Act, 1956. Both these companies are registered with the sales tax department of the Government of NCT of Delhi separately under the WC Act and the DST Act. The Malaysian company and the Indian company were separately awarded contracts by the Delhi Metro Rail Corporation (DMRC) for execution of certain works. The Malaysian company was awarded the contract for reinforce