TANAKPUR JAL VIDYUT PARIYOJNA Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) Since there is a common question of law involved in all the revisions, therefore, all the aforesaid cases have been heard together and are being disposed of by this single judgment and order.

(2.) All these revisions except Sales Tax Revision No. 85 of 2001, preferred under Sec. 11(1) of the U. P. Trade Tax Act, 1948, are directed against the judgment and order dated March 7, 2006, passed by the Sales Tax Tribunal, Haldwani in Second Appeal Nos. 19 of 1994, 20 of 1994, and 39 of 1994, 36 of 1998, 37 of 1998 and 38 of 1998.

(3.) Sales Tax Revision No. 85 of 2001 has been preferred by the department before me against the judgment and order dated February 6, 1992 passed by the Sales Tax Tribunal, Bareilly.