Writ petitions are not maintainable where issue involved is essentially a question of fact under provisions of IT Act, 1961 and Rules framed thereunder

RELEVANT PARAGRAPHS By consent, all the writ petitions are taken up for final disposal. Since the prayers sought for in all the writ petitions are identical, the writ petitions are disposed of by a common order. 2. The question which has been raised for consideration in the above writ petitions is as to whether the contract in question is a contract of sale or a contract of work and labour. 3. Mr. G.R. Swaminathan, learned counsel for the petitioners requested that the facts in W.P.(MD)No. 2571 of 2009 may be taken up for the disposal of all the writ petitions. Accordingly, the facts in the sa...