Viney Mittal, J.

1. In these petitions, the petitioner has prayed for quashing of orders passed by the Joint Excise and Taxation Commissioner (Range)-cum-Revisional Authority, Ambala (respondent No. 2).

2. For the sake of convenience, we have taken the facts from C.W.P. No. 15749 of 2004. Petitioner-Hindustan Construction Company Limited, Yamuna Nagar (hereinafter referred to as the petitioner-company) is engaged in the business of construction and claims to have its area of operation across the entire country. In the State of Haryana, it is duly registered as a dealer under the provision of Haryana General Sales Tax Act, 1973 (hereinafter referred to as the 1973 Act) and under the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act) and is being assessed by Assessing Authority, Yamuna Nagar. For the assessment year 1998-99, the petitioner-Company had returned a gross turnover of Rs. 20,65,04,077/-. as per the return, tax liability of the petitioner-Company was Rs. 40,89,786/-. However, by taking into account the fact that it had already paid tax amounting to Rs. 1,26,01,520/- which was deducted at source by the contractors, it filed application for refu