(1.) Since these Civil Appeals involve common questions of facts and law, they have been heard and are disposed of by this common judgment.
(2.) The instant appeals have been preferred by the appellants-assessees against the following three separate orders of the High Court of Judicature for Rajasthan at Jaipur:
(3.) Briefly stated, the issue for determination in these appeals concern the validity of the impugned Notification No. S.O.377, dtd. 9/3/2007, issued by the Government of Rajasthan in exercise of its powers conferred by Sec. 8(3) of the Rajasthan Value Added Tax Act, 2003 ("2003 Act", for short). Specifically, the issue concerns whether Notification No.S.O.377 dtd. 9/3/2007 issued by Respondent State granting exemption from payment of Value Added Tax on sale of asbestos cement sheets and bricks, manufactured in the State of Rajasthan, having contents of fly ash 25% or more by weight subject to specific conditions, is violative of Article 304(a) of the Constitution of India being discriminatory vis-a-vis goods imported from outside the State of Rajasthan.
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