ANAND INTERNATIONAL Vs. THE COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) By this order, we dispose of two references pertaining to the same assessee pursuant to Reference Application Nos.137 & 138 of 2003 which pertain to assessment years 1995-96 and 1996-97.

(2.) The facts in both the cases are similar. The common question in both these appeals is as follows:-

(3.) For the sake of convenience, we will refer to the facts in Reference Application No.137/2003 in brief :-