WP(C) 3832/2008 BEFORE THE HON’BLE MR JUSTICE B. K. SHARMA THE HON’BLE MR.JUSTICE P.K. SAIKIA Sharma, J Heard Mr. K. Choudhury, learned counsel led by Dr. A.K. Saraf, learned s enior counsel for the petitioners. Also heard Mr. R. Dubey, learned Standing Cou nsel, Finance. Both the writ petitions being based on same set of facts have been heard together and are being disposed of by this common order. The issue raised in both the writ petitions is as to whether the State c an levy Value Added Tax (VAT) on the Maximum Retail Price (MRP). Such levy of ta x has been interfered with by the Apex Court in the case of State of Rajasthan a nd another Vs. Rajasthan Chemists Assn. reported in (2006) 6 SCC 773. This fac t has also been confirmed by Mr. Dubey, learned Standing Counsel, Finance. In view of the above, the impugned decision of the State to Levy VAT on MRP, cannot be sustained. Accordingly, both the writ petitions are allowed inter fering with the impugned action of the said respondents towards levying VAT on M RP based on the aforesaid decision of the Apex Court. There shall not be any order as to costs.