This bunch of eleven writ petitions involve similar questions of law. Facts in brief, as pleaded in various petitions, are as under :

Facts :

C.W.P. No. 2272 of 2006 :

The petitioner in this case is a partnership firm, engaged in the business of purchase, sale and manufacturing of yarn. It is duly registered under the provisions of the Punjab General Sales Tax Act, 1948 (for short, "the Act"). The petitioner claims that after purchasing raw material within the State of Punjab and after using the same in the manufacturing of finished goods, majority of them are sold in the course of intra-State sales and tax on the finished goods is paid in a accordance with law. The petitioner, in the process, had also purchased raw material from certain units (hereinafter described as "the exempted units"), enjoying exemption from or deferment of payment of tax granted in terms of the Punjab General Sales Tax (Deferment and Exemption) Rules, 1991 (for short, "the 1991 Rules"). The petitioner further claims that in calculating his taxable turnover, in terms of rule 29(xii) of the Punjab General Sales Tax Rules, 1949 (for short, "the 1949 Rules"), deduction thereof is not being allowed by t