ASPINWALL AND CO. LTD. Vs. INSPECTING ASSISTANT COMMISSIONER

JUDGEMENT

(1.) This order will dispose of five appeals.

(2.) In Civil Appeal No.7796 of 2012 challenge is to the order dtd. 23/9/2011 passed by the High Court [High Court of Kerala at Ernakulam] in OTC No.3 of 2011 whereby order dtd. 22/3/2011 passed in AITA Nos.2/2010 by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal [Hereinafter referred to 'Tribunal'] , Addl. Bench, Ernakulam, was upheld.

(3.) All the appeals are being taken up together, as common questions of fact and law are involved in these appeals. Facts are being noticed from Civil Appeal No.7796 of 2012.