(1.) IN all these actions nine assessee -dealers are involved. They are : 1. Lanco Packers, 2. Tirupathy Traders, 3. Sri Lakshmi Trading Company, 4. Rathinlal Rameshkumar, 5. Rajendra and Company, 6. Baba Palnath and Company, 7. Asoka Traders, 8. Malpani and Company and 9. Hari Narayan Chabil Chand.
(2.) T .C. (R) Nos. 642 and 799 of 1995 relate to Lanco Packers for two assessment years, viz., 1986 -87 and 1987 -88.
(3.) T .C. (R) Nos. 706 and 800 of 1995 relate to Baba Palnath and Company for two assessment years, viz., 1985 -86 and 1987 -88.