Ajay Kumar Mittal, J

1. By this order a bunch of twenty six writ petitions, viz. Civil Writ Petition Nos.6573, 6888, 6913, 6932, 6933, 7015, 7031 and 7107 of 2007, 9350 and 18345 of 2008, 4259 and 11581 of 2009, 2296, 2297, 3340, 8275 and 23400 of 2010, 9633, 10007, 11712, 11713, 14142, 14150, 14220, 14224 and 14248 of 2011 is being disposed of as questions of law involved are common in all these petitions. The common issue raised in these petitions is with regard to denial of Input Tax Credit by the Assessing Authority on the ground that the dealers from whom the petitioners have purchased goods, have not deposited full tax in the State Treasury. The petitioners have not been held entitled for deduction of Input Tax Credit in terms of the provisions of Section 8 of the Haryana Value Added Tax Act, 2003 (for brevity, 'the Act'). The facts have been extracted from Civil Writ Petition No.6573 of 2007.

2. The prayer made in these petitions filed under Articles 226/227 of the Constitution of India is for issuance of a writ of mandamus for declaring Section 8(3) of the Act as ultra vires on the ground that the same is arbitrary and unreasonable, inasmuch as it violates the Artic