- (1.) Since the grievance raised in all the writ petitions are similar, the same are being disposed of by this common order.
(2.) Instant writ petitions have been filed by the petitioner-company assailing the notice served by the Assessing Authority under Rajasthan Value Added Tax Act, 2003 for different financial years.
(3.) It has been alleged in the notice the Assessing Authority that the petitioner-company has established its telecom infrastructure for providing broad band services for which Optical Fiber Cables (OFC) have been laid down and thus it comes within the meaning of goods covered under the Sales Tax/VAT and is liable to be taxed.;