Hon'ble LOHRA, J.—Petitioner-assessee has preferred these five revision petitions under Section 84 of the Rajasthan Value Added Tax Act 2003 (Section 85 of the Rajasthan Sales Tax Act, 1994) against the impugned judgment and order dated 31st of January 2007 passed by the Rajasthan Tax Board, Ajmer, whereby five separate appeals of the petitioner-assessee, bearing No.2923 of 2005 impugning the order of Commissioner, Commercial Taxes u/Sec. 87 of the RST Act, with Appeals No. 816 of 2006, 817 of 2006, 818 of 2006 and 819 of 2006, pertaining to Assessment Years 1997-98 to 2000-2001, assailing the order of first appellate authority are decided by a common judgment and order.

2. The facts, relevant and germane to the matter, are that petitioner is a public limited company, incorporated under the Companies Act 1956, having its registered office and works at Mandpam, Bhilwara. At the inception, the petitioner company was registered with the Government of India as 100% Export Oriented New Unit and involved in the business of manufacture and exporting fabrics made from blended yarn. The State Government, in exercise of powers under sub-sec. (2) of Sec. 4 of the Rajasthan Sales Tax