STATE OF KARNATAKA Vs. SANGAM SOLVENT TEXTILES LTD

JUDGEMENT

(1.) THE facts pleaded and the questions of law raised in these revision petitions are common. Therefore, they are clubbed together, heard and disposed of by this common order.

(2.) AT the outset, we intend to place on record the submission made by Sri Anand, learned Govt. Advocate that he would be confining these Revision Petitions only in so far as the orders made by the Tribunal in S. T. A. Nos. 122/1998, 123/1998 and 1145/1998.

(3.) THE assessee aggrieved by the orders passed by the Joint Commissioner of Commercial Taxes (Appeals), Dharwad Division, Hubli ( First Appellate Authority) had filed the second appeal before the Karnataka Appellate Tribunal, Bangalore, in Appeal Nos. 120/ 1998, 121/1998, 122/1998, 123/1998, 1145/1998 and 1146/1998.