BALAJI TRADERS Vs. COMMR OF EXCISE A P

JUDGEMENT

(1.) Similar questions of facts and law arise in these two writ petitions. Hence, they are disposed of through a common order.

(2.) W.P. No. 5083 of 2003 is filed by a proprietary concern by name Sri Balaji Traders. W. P. No. 7335 of 2003 is filed by the proprietor himself by name M. Ram. The respondents are almost common in both the writ petitions. The only distinguishing feature is that in W. P. No. 7335 of 2003, the owner of the vehicle also figures as petitioner No. 2. Their interests are common. For the sake of convenience, they are referred to as 'the petitioners'.

(3.) The petitioners are engaged in the business of trading in Molasses. They had the place of business at Hyderabad. Their business comprises of purchase of Molasses from various sugar factories and supplying the same to the purchasers of different categories.