S RAMANATHA SHENOY AND CO Vs. STATE

JUDGEMENT

(1.) In these three writ petitions, Mr. V. Rama Shenoi, learned counsel for the petitioners, challenges the orders of assessment to sales tax made by the respective Sales Tax Officers.

(2.) Though the petitioners in each of these writ petitions are different, these writ petitions have been heard together, because common questions of law have been raised by Mr. Rama Shenoi, learned counsel for the petitioners.

(3.) The common questions of law that arise for decision in all these writ petitions are: