HINDUSTAN UNILEVER LTD. Vs. THE STATE OF KARNATAKA

JUDGEMENT

(1.) All matters are simultaneously heard and being considered by the present order. We may record that the main lead matter is STRP No.1/2014, but as the respective assessment period are more than one, they are numbered as STRP Nos.79-89/2015. Therefore, we would be referring to the facts of the main lead matter being STRP No.1/2014.

(2.) The present revision petitions have been preferred by the Assessee by raising the following substantial questions of law.

(3.) In order to appreciate the facts and contentions in our present decision, we shall be dealing with the facts related to question wise instead of common discussion.