(1.) ALL these Tax Appeals since raised common questions of facts and law, they have been decided by way of this common judgment.
(2.) WHILE admitting the Tax Appeals preferred by the Revenue aggrieved by the common judgment of the Tribunal, following substantial questions of law have been framed.
(3.) AT the outset, both sides agree that question 'D' admitted is essentially part of the arguments and therefore while deciding the present group of appeals, questions A, B and C shall be dealt with.