(1.) In all these revisions common questions of law are involved and hence as agreed and requested by learned counsel for the parties all these revisions are being decided by this common judgment.
(2.) It is stated at the Bar that questions of law raised in these revisions are squarely covered by judgment dated 13.11.2009 passed by this Court in the bunch of Trade Tax Revisions led by Trade Tax Revision No. 108 of 2008 (M/s A.R. Rice Mills Pvt. Ltd. Hardoi v. Commissioner of Commercial Taxes, U.P., Lucknow). The judgment of this Court reads as under:
(3.) Following aforesaid judgment another judgment was passed by this Court on 09.09.2014 in Trade Tax Revision No. 31 of 2009 (M/s H.B. Rice Mills Pvt. Ltd. Hardoi v. Commissioner of Commercial Tax, U.P. Commercial Tax Bhawan) with other connected matters wherein the short order passed by this Court reads as under: