S.K. Keshote, J.-These four petitions are not only identical but the parties are also commonnd therein the identical point of law for consideration of this Court has been raised. These matters in fact and substance are identical as these four writ petition are against assessments of sales tax made for four different assessment years. Hence, these four petitions are taken up for hearing together and are being disposed of by this common order.

2. For the disposal of these matters, the facts and the grounds raised to challenge the assessment orders of the sales tax passed by respondent No. 3 are taken from the writ petition No.2020/2001.

3. Thepetitioners to carry out enormous construction works in connection with the developmental works carried out by the Ministry of Defence throughout the State of Rajasthan, they have to undertake the construction work of buildings for housing, offices and the residential accommodations of their officers and staff besides other defence work. In order to get these works done, the petitioners award contracts to various contractors and also supply to them building materials such as cement and steel. The petitioners purchase cement and steel fr