B.K. Sharma, J.

1. All the writ petitions involving same set of facts and questions of law have been heard together and are being disposed of by this common judgment and order.

2. The Petitioners are aggrieved by the fresh assessment orders under Section 18 of the Assam General Sales Tax Act, 1993 read with Section 9(2) of the Central Sales Tax Act, 1956 against the original assessment orders pertaining to various assessment years. Learned Counsel for the parties made submissions in reference to the writ petitions being WP (C) No. 6254/2004 and 6108/2004 and submitted that the decision thereof would cover all the writ petitions. In fact, the Respondents have filed their counter affidavit only in WP(C) No. 6108/2004 and the learned Counsel submitted that the same would cover all the writ petitions.

3. In view of the above position, the basic facts as available in WP (C) No. 6254/2004 are only indicated below, as the facts in other writ petitions, which are similar in nature, except the dates of the impugned orders, the years of assessment and the amounts involved are only different.

4. The Petitioner is a proprietorship concern and is engaged in the business of purchase and sale