SWAROOP CHAUDHARI,J. - (1.) These appeals have been filed by the appellants against a common judgment dated 26th July, 2004 passed by learned Single Judge in SBCWP No. 1065/2003 - Stone "Crusher Association v. State of Rajasthan and Ors. and SBCWP No. 1066/2002- Rajasthan Half Body Truck Union and Ors. v. State of Rajasthan and Ors. hence, these are decided by common judgment.
(2.) The appellant-petitioners filed two writ petitions challenging validity of notification No. F4(1)FD/Tax/2001-pt-114 dated 27th September, 2002 and notification No. F4(1)FD/Tax/01-pt. 146 dated 15th January, 2003 issued by the State Government in exercise of powers conferred under Sub-section (1) of Section 9 of the Rajasthan Sales Tax Act, 1994 (herein after referred to as 'the Act'), notifying the rate of tax on the basis of weight on casual commodities and also validity of notification No. F4(1)FD/Tax/2001-pt. 115 dated 27th September, 2002 and notification No. F. 4 (1)FD/Tax/01-Pt-147 dated 15th January, 2003, issued in exercise of powers conferred u/s 15 of the Act, notifying the exemption fees per truck.
(3.) After hearing learned Single Judge dismissed the writ petitions by an elaborate order, against which these appeals have been filed.;