R. K. Agrawal, J. - In all these writ petitions, the petitioners have challenged the circular letter dated November 28, 2005 issued by the Commissioner of Trade tax, U.P., Lucknow, wherein it has been mentioned that, under section 6A of the Central Sales Tax Act, 1956 ("the Central Act"), form F is required to be filed in respect of all transfer of goods which are otherwise than by way of sale and also applies to all goods sent or received for job work or goods returned.

As all these petitions do not involve adjudication of any facts but raise a common question of law, i.e., interpretation of the provisions of section 6A of the Central Act, they have been heard together and are being decided at the admission stage itself.

C.M.W.P. No. 302 of 2007 is being treated as a leading petition and its facts are given below :

The petitioner is a public limited company and is engaged in the business of manufacture and sale of iron billets and ingots. It is also engaged in the activity of sale of iron and steel rounds, bars, flats, etc. It is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 ("the Act") and also under the Central Act. According to the petitioner