Honble SHARMA, J.–Since the questions of law and fact involve in all these matters are common I propose to decide them by a common order.

(2). Common prayer of the petitioner company in all these matters is as under-

(i) Impugned assessment orders and demand notices be quashed.

(ii) It be held and declared that the petitioner is not liable to pay any tax under the Rajasthan Sales Tax Act and Rules in respect of the contract undertaken by it under the various works orders.

(iii) It be declared that the petitioner is entitled for grant of exemption certificate in respect of the said words orders.

(iv) It be held and declared that the contracts undertaken by the petitioner are indivisible composite work contracts and do not constitute sale.

(3). For the sake of convenience the facts of writ petition No. 724/2002 are taken into consideration. The petitioner company is a contractor engaged in the execution of civil construction work relating to Dams, canals etc. involving laying and commissioning of pipe lines for water supply schemes of various Government Departments throughout the country. Pursuant to Notice Inviting Tenders issued by the Public Health Engineering Department (PHED), Governm

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