M/s Interglobe Aviation Limited through its Airport Manager (for short, ‘the petitioner-company’), has yet again approached this Court, by means of these writ petitions, inter-alia, with prayer that the order dated 20.09.2013 passed by respondent no.3 – Assistant Commercial Taxes Officer, Commercial Taxes Department, Circle-C, Ward-II, Jaipur (for short, ‘the assessing officer’), be quashed and set aside. Further prayer is made for issuance of a mandamus directing the respondents to return along-with interest the amount of Value Added Tax (for short, 'the VAT') of Rs.85,20,747/-for the period from 06.01.2007 to 31.03.2007 (Writ Petition No.21473/2013), Rs.6,11,37,585/-for the year 2007-08 (Writ Petition No.21474/2013) and Rs.4,12,30,035/-for the year 2008-09 (Writ Petition 21475/2013), (for short, referred to as 'first, second and third phase', respectively. This amount of VAT was wrongly collected by the Indian Oil Corporation Limited Jaipur from the petitioner-company, whereas, in view of exemption notifications issued by the State Government, petitioner-company having established a HUB in the State, was fully exempt from such tax during first and second phase and was liabl