P.G. Agarwal, J.

1. Both these writ petitions are disposed of by this common order. For the purpose of appreciation, the facts of W.P. (C) 2230 of 1999 are detailed.

2. The petitioners have challenged the deduction of tax at source by the respondents Under Section27 of the Assam General Sales Tax Act, 1993 for short, "the Act", read with rule 35 of the Assam General Sales Tax Rules, 1993 for short, "the Rules".

3. The petitioner, Saumya Mining Pvt. Ltd., had submitted their tender pursuant to the NIT issued by the respondents for the work of removal of hard shale/carbonaceous shale by means of heavy earth moving machinery for an estimated total quality of 29,53 lac cubic metre for three years by Mine No. II of Tirap Colliery. The said work was allotted to the petitioner and the petitioner-company deployed Heavy Earth Moving Machinery, for short "HEMM", for execution of the said work. The petitioner was submitting the bills and getting payments but thereafter, on the basis of a clarification issued by the Commissioner of Taxes, the Superintendent of Taxes at Digboi informed the respondent, North Eastern Coal Fields that the petitioner-company is liable to pay sales tax and this