(1.) THESE two appeals are filed under the provisions of the Karnataka Sales Tax Act, 1957 ('KST Act' for short). They are directed against the common appeal order dated 8 -1 -2008 passed by the Joint Commissioner of Commercial Taxes (Appeals), Mysore Division, Mysore (hereinafter referred to as the 'First Appellate Authority or in short as the 'FAA') in file Nos. KST.AP. 103 and 104/06 -07, wherein the first appeals filed by the appellant against the assessment orders dated 9 -1 -2007 passed under the KST Act by the Assistant Commissioner of Commercial Taxes (Transition), Mandya (hereinafter referred to as the 'Assessing Authority' or in short as the 'AA') and also against the penalty orders concurrently passed therewith for the financial years 2002 -2003 and 2003 -2004, have been dismissed. These appeals having been admitted were notified to both the parties. Since the appellant is common and further since the issues of facts and of law involved in these appeals are common, the same are clubbed, heard together and are disposed of by this common order.
(2.) THE facts of these cases in brief are as follows:
(3.) SRI O.N. Lingaiah, the learned Sales Tax Practitioner, appeared for the appellant and reiterated the aforesaid grounds and requested that these appeals may be allowed in the interest of justice and equity.