M. B. SHARMA, J. - In the above numbered writ petitions an identical question is involved and therefore, all the above writ petitions are being disposed of by this common order.

2. The petitioner in each of the above writ petitions purchases wheat from outside State as well as from within the State of Rajasthan for crushing it into flour and fine-flour, i.e., maida and suji and sells it to the traders within and without the State.

3. Clause 3 of article 286 of the Constitution lays down that any law of a State shall in so far as it imposes or authorises the imposition of a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter-State trade or commerce, or a tax on the sale or purchase of goods being a tax of the nature referred to in sub-clause (b) or sub-clause (c) or sub-clause (d) of clause (29A) of article 366, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as Parliament may by law specify. In view of the aforesaid constitutional mandate provisions were made in the Central Sales Tax Act, 1956 (for short, "the CST Act"). Section 2(c) of the CST Act defin