RAMANAND ELECTRO COATS CHEMBUMUKKU Vs. STATE OF KERALA

JUDGEMENT

(1.) Since common questions arise in all these cases, they are disposed of by a common judgment.

(2.) S.T. Rev. Case Nos. 174 of 2004, 79 of 2007 and 81 of 2007 are filed by the assessee, while S.T. Rev. Case No. 184 of 2005 is filed by the State of Kerala.

(3.) S.T.Rev. No. 79 of 2007 relates to the assessment year 1997-98. S.T. Rev. No. 81 of 2007 relates to the assessment year 1998-99. S.T. Rev. No. 174 of 2004 relates to the assessment year 1995-96. S.T. Rev. No. 184 of 2005 relates to the assessment year 1996-97.