Amitava Roy, J.

1. The proposed deduction of tax at source under the Assam Value Added Tax Act, 2003 (hereafter referred to as, "the Act") by the Oil and Natural Gas Corporation (for short, hereafter referred to as, "the corporation") from the petitioner's entitlements under the contract for hiring of hydraulic cranes by it is under impeachment in the present series of proceedings at the instance of the contractors providing the machines. The quintessential features of the contract agreements and the legal issues centering the debate being inseverably identical permitting analogous adjudication, a common determination would suffice. The prolix rival pleas notwithstanding, the essential factual details for reference have been culled from the pleadings of W. P. (C). No. 5453 of 2009 and W. P. (C) No. 5456 of 2009.

2. I have heard Dr. A. K. Saraf, senior advocate for the petitioners, Dr. B. P. Todi, senior advocate for the corporation, Mr. D. Saikia, learned standing counsel, Finance Department, Government of Assam, for the Revenue and Mr. B. Sharma, learned Central Government standing counsel, for the Union of India.

3. The pleaded accounts of the parties in the fray are indispe