WANCHOO, C. J.

( 1 ) THESE are seven applications tinder Article 226 of the Constitution for issue of a writ, direction or order in connection with the Sales Tax Act of Raj-asthan (hereinafter called the Act.) We propose to decide them by one order as the points raised in them are common.

( 2 ) THE applicants are building contractors and undertake building work for the public Works Department and other departments of the State. In connection with their contracts, they supply material as well as labour, and after their work is finished are paid by the State both for the material used by them in the building or road or any other work and for the labour supplied by them. In this connection, notices were issued to the applicants by the Sales Tax Officers of various places calling upon them to submit a return of their turnover with respect to their contracts, so that they might be assessed to sales-tax and made to pay it. In some cases, the applicants have already paid the tax. Their contention, is that, according to their contracts, they are paid either a lump sum for the work done by them, or according to a schedule of rates after the work done is measured. They, however, do