BHANDARI, J.—These Writ petitions under Art. 226 of the Constitution raise common questions of law and are therefore disposed of together by this judgment.

2. In Writ Petition No. 169 of 1957, the petitioner is a firm carrying on business of sugar dealers at Alwar. The case of the petitioner is that it purchased crystal sugar, Khandsari and Guria Shakkar worth Rs. 9,17,696/10/3 in the year 1955-56 from the dealers residing outside Rajasthan but carrying on business in Rajasthan. The aforesaid commodities were brought in Rajasthan by Railway, in motor trucks and other means of transport as detailed in the petition and were delivered to the petitioner for consumption in Rajasthan and later on sold to other persons in Rajasthan. The Sales Tax Officer, Alwar Circle, held the petitioner liable to pay tax amounting to Rs. 12523/4/3 for the Sales Tax on these goods which were purchased by the petitioner from outside dealers. The penalty Rs. 101/- was also imposed for late submission of return and non-payment of tax. A notice of demand for the aforesaid amount was also served on the petitioner. The petitioner has challenged the said assessment order mainly on the ground that the outside dea

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