S. C. Sharma, J.

1. Regard being had to the similitude in the controversy involved in the present cases, the writ petitions were analogously heard and by a common order, they are being disposed of by this Court. Facts of Writ Petition No. 7631/2014 are narrated hereunder.

2. The petitioner before this Court, a Company registered under the Companies Act, has filed this present Writ Petition being aggrieved by the final assessment order dated 31/7/2014 read with demand notice dated 31/7/2014 under Form 28 (Rule 40) of the M.P. VAT Act, 2002. It has been stated in the Writ Petition that the petitioner Company has been granted a Unified Access Services Licences (hereinafter referred to as, ‘the UASL’) by the Central Government for providing telecom services, inter-alia, for the Telecom Circle which is contiguous with the State of Madhya Pradesh and State of Chattisgarh. The petitioner Company provides various kinds of services ie., Cellular, Fixed Line and Broadband services which includes roaming facilities, STD and ISD and other various value added services to its subscribers. The petitioner is rendering a service.

3. It has been further stated that the Central Government by Fina