C.T. KOCHOUSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) SINCE the questions of law involved in all these revision petitions are identical, these petitions are clubbed, heard and disposed of by this common order.

(2.) INCIDENTALLY , petitioner is also common in all these revision petitions.

(3.) THE assessee, being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam in T.A. Nos. 1026 of 2000, 531 of 1999 and 669 of 2000, is before us in these revision petitions.