V. K. BALI, J. - M/s. Jindal Strips Limited, a public limited company registered under the Indian Companies Act, through separate three writ petitions bearing Nos. 1898 and 5864 of 1992 and 5404 of 1993, takes strong exception to the assessment orders made under the Central Sales Tax Act, 1956 (hereinafter to be referred to as "the Central Act"), for the assessment years 1988-89, 1989-90 and 1990-91. Whereas, prayer in C.W.P. No. 1898 of 1992 is to issue a writ in the nature of certiorari to quash the show cause notices, annexures P101 (dated December 10, 1991) and P103 (dated December 17, 1991) as also assessment order, annexure P194, dated December 18, 1991, passed by respondents Nos. 2 and 4, prayer in writ petitions Nos. 5864 of 1992 and 5404 of 1992 and 5404 of 1993 is to quash show cause notice, annexure P690, dated April 22, 1992 and the assessment order, annexure P715, dated May 1, 1992, passed by respondent No. 2, the Excise and Taxation Commissioner-cum-Assessing Authority and impugned orders, annexure P29, dated February 18, 1993 and demand notice, annexure P30, dated February 18, 1993, respectively, being illegal and arbitrary. We propose to dispose of all the