Hon’ble Devi Prasad Singh, J.—The petitioner has preferred instant writ petition under Article 226 of the Constitution of India feeling aggrieved with the impugned order passed under Section 25 of the Uttar Pradesh Value Added Tax Act, 2008 (in short VAT Act) after remand of the matter by the Trade Tax Tribunal, Lucknow. The impugned assessment order imposing tax has been assailed pointing out the jurisdictional error claiming transaction to be Inter-State sales.

2. In this bunch of writ petitions, common question of law and facts are involved and the same assessment order has been challenged, hence with the consent of the parties’ counsel, arguments were heard and now decided by common judgment. Writ petition No. 6281 of 2010 is treated as leading writ petition to adjudicate the controversy.

3. Keeping in view lengthy argument advanced by the parties’ counsel, we are adjudicating the dispute under the following heads:

(I) Facts

(II) Maintainability of Writ Petition

(III) Constitutional and Statutory Provisions

(IV) Law Commission Report on Article 286

(V) Central Sales Tax Act 1956

(VI) Literal Construction/Deemed Provision in Section 3 of the CST Act

(VII) Central Sales T