(1.) Counsel for the petitioners submitted that the issue involved in these writ petitions has been considered and decided by the Coordinate Bench of this court in the matter of M/s Kamlesh Metacast Pvt. Limited v. State of Rajasthan & Ors. (S.B. Civil Writ Petition No.13426/2020 decided on 25/6/2021) where in para Nos. 8, 9, 15, 16 & 17 it has been held as under:-