M. B. SHARMA, J. - In both the above writ petitions identical questions have come up for adjudication and therefore they are being disposed of by this common order.

2. D.B. Civil Writ Petition No. 687 of 1991 is by M/s. P. N. Dhoot Investment Company Pvt. Ltd., Jaipur (for short, "the investment company') through its director, Shri V. N. Dhoot. The investment company is manufacturing washing machines of household at its Aurangabad factory. D.B. Civil Writ Petition No. 970 of 1991 is by M/s. Dome Bell Investment Pvt. Ltd. (for short, "the company") through one of its directors Shri P. N. Dhoot. The company is manufacturing colour television sets at Noida factory. The investment company as well as the company are transferring the manufactured products to different branches situated in different States which are its selling points and such branches are registered in their respective States in sales tax laws as well as the Central Sales Tax Act, 1956 (for short, "the Central Act"). So far as the investment company as well as the company are concerned, they are also registered under the Rajasthan Sales Tax Act, 1954 (for short, "the State Act"). There is another concern, namely, Videocon International Limited (for short, "the VIL"). The investment company receives the washing machines from its factory situated at Aurangabad, octroi is paid by it, the machines are kept in the godown taken by the VIL and all machines are alleged to have been first sold to the VIL and sales tax is paid on the turnover of the investment company. The VIL in its turn sells the washing machines at a much higher price. Similarly, the company is manufacturing colour television sets at its Noida factory and at its Jaipur branch, the company has no godown of itr, own which is taken on rent by VIL. It is the VIL which thereafter further sells the television sets and the company pays sales tax on the turnover which it receives after sale to the VIL.

3. The Commercial Taxes Officer, Anti-evasion, Headquarters-II, Jaipur, raided the business promises of the investment company as well as the company on November 5, 1990 and noticed that sales have been made by both of them to the VIL. On physical verification, it was found that the stock of washing machines and television sets with the investment company and the company was not in accordance with the stock register and it was disclosed on behalf of the investment company and the company by the persons present that the stock was not available as per record because the washing machines and television sets numbering 87 and 508, respectively, have been sold to the VIL in the month of October, 1990. It was also disclosed that challans and bills had not yet been issued. It was also disclosed during the sudden inspection of the business premises that business premises were on rent with the VIL and so far as the investment company and the company are concerned, the premises were not on rent with either of them. It was also noticed that the investment company and the company have no separate rooms to keep the stock. The Commercial Taxes Officer, Antievasion, Headquarter II also noticed that the sales tax was paid only on the documents of transfer of goods and even the octroi, freight and other expenses are not incurred. The Commercial Taxes Officer was also of the opinion that the delivery of goods received from the factories at Aurangabad and Noida is taken by the VIL. He being satisfied that the investment company and the company, the two dealers, with a view to avoid payment of tax have shown in their account books sale of washing machines and television sets at a price lower than their prevailing market price, a notice was issued under sub-section (4-A) of section 10 of the State Act to the investment company and the company. Reply was filed and after considering the reply and not being satisfied with it, the Commercial Taxes Officer, Anti-evasion, under his two separate orders dated November 20, 1990, framed b