JUDGMENT :

1. The present Sales Tax Revisions/References (for short “STRs”), filed under Section 84 of the Rajasthan Value Added Tax Act, 2003 (for short “RVAT Act”), were admitted on following question of law:

“Whether specific entry no.35 of Schedule-IV do not cover the ‘Argon Carbon Dioxide, Oxygen, Hydrogen, Carbon gases as “Other non metals?”

2. Since common question of law is involved in all these STRs, with the consent of the parties, they were heard together and are now being decided by way of this common order. STR No. 94/2020 is taken as lead file to peruse the facts.

3. Learned counsel for the petitioner-assessee submits that the petitioner-assessee, a limited company, was duly registered as a dealer under the RVAT Act and The Central Sales Tax Act, 1956 (for short “CST Act”) and was regularly filing quarterly as well as annual returns with the concerned assessing authority. The assessing authority was regularly assessing the liability of the petitioner-assessee by framing assessment orders under Section 9 of the CST Act read with Sections 23 and 24 of the RVAT Act, for each financial year, since the registration of the petitioner-assessee with the Commercial Taxes Departm