1. These five sales tax revision petitions are directed against orders of the Rajasthan Tax Board dt.12/10/2009,12/10/2012, 12/10/2012, 12/10/2012 and 12/10/2012respectively relating to Assessment Year 1999-2000, 2006-07,2007-08, 2008-09 and 2009-10 respectively. Since the facts are identical in all the petitions, therefore, for the sake of convenience, the same are being decided by this commonorder.

2. Brief facts are that the petitioner is an Oil Companyand is a Public Sector Undertaking of the Union of India. Duringthe year under reference, the petitioner-assessee sold diesel to the Railways. The dispute revolves on a short point about thediesel being delivered by Road through containers by the petitioner-assessee to the Railways at the delivery point andwhether the freight should be included as part of the sales turnover or not. While the mode of transport was eitherthrough Railways or by road but in so far as the mode through Railways is concerned, there is no dispute. The dispute noticed above and raised by the respondent-Revenue finds support and all the three authorities in unison have come to theconclusion that in so far as the freight by road is concerned, itfor