(1.) M /s. Grasim Industries Limited, S.P. Road, Secunderabad have preferred these four appeals three of which relate to different assessment years under APGST Act, 1957 and one appeal relates to the Advance Ruling under A.P. Value Added Tax Act, 2005. The question involved in all the appeals is materially one and the same. Hence, all the four appeals are taken up together and disposed of by this common order. The particulars of the appeals are as follows:
(2.) BASIC facts relevant for adjudication of these appeals follow.
(3.) HEARD both sides.