(1.) THE assessee is common in all these Petitions, and therefore, these petitions are clubbed, heard and disposed of by this common judgment.
(2.) THE assessee has called in question the correctness or otherwise of the common order passed by the Sales Tax Appellate Tribunal in TA Nos. 404 of 2003 and 405 of 2003 and Cross Objection Nos. 34/03 and 35/03 dated 12/05/2004.
(3.) THE assessee is a small scale industrial unit, (for the sake of brevity referred to as SSI Unit) and is engaged in the manufacture of block board, flush board and plywoods.