N. L. TIBREWAL, J. - The abovementioned writ petition and other similar petitions mentioned in Schedule "A" annexed herewith are disposed of by a common order, as they are identical and common questions have been raised, which relate to imposition of tax on the transfer of property in goods involved in the execution of a works contract. More precisely, the grievance of the petitioners is that in view of the decision of the apex Court of the country in Gannon Dunkerley & Co. v. State of Rajasthan [1993] 88 STC 204; (1993) 1 SCC 364 whereby section 5(3) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the RST Act" or "the Act") and rule 29(2)(i) of the Rajasthan Sales Tax Rules, 1955 (hereinafter referred to as "the Rules") were declared unconstitutional and void, no tax is leviable in the State of Rajasthan on the goods and materials used in a works contract, but still the same is being charged by the Commercial Taxes Department and the awarders of the contracts are making deductions of the amount of tax as provided in rule 46(2) of the Rules. As the matter goes to the root of the imposition of tax and is of general importance, notices were given to the res