A.K. Goel, C.J.

1. This order Will dispose of W.P. (C) Nos. 578 of 2009, 809 of 2009, 822 of 2009, 811 of 2009, 816 of 2009, 819 of 2009, 325 of 2011, 1705 of 2009, 802 of 2009, 1960 of 2009, Writ Appeal Nos. 286 of 2010, 279 of 2011, W.P.(C) Nos. 5343 of 2011, 5344 of 2011, 5345 of 2011, 5346 of 2011, 5347 of 2011, 5280 of 2011, 5348 of 2011, Writ Appeal No. 147 of 2011, W.P.(C) Nos. 2124 of 2011, 5585 of 2011 and Writ Appeal No. 383 of 2009 as it is stated by learned counsel for the parties that all the cases involve a common question of leviability of VAT under the Assam Value Added Tax Act, 2003 ("the Act") on the transaction in question on the ground that transfer of right to use the goods for consideration was involved therein. We have taken Writ Appeal No. 286 of 2010 and Writ Appeal No. 279 of 2011 as the lead cases-the first being the appeal by the Revenue and the second being appeal by the assessee against orders of learned single judge in identical matters.

2. In Writ Appeal No. 286 of 2010 one learned single judge Reported as D.P. Agarwalal v. Oil and Natural Gas Corporation Ltd. (2010) 32 VST 8 (Gauhati). has taken view in favour of the assessee while in Writ Appeal