(1.) ALL these matters raise the same question of law. The Commercial Tax Officer, Andhra Pradesh, Hyderabad passed a circular dated 04 -06 -2004 which reads as under:
(2.) THAT Rule Nisi has been made absolute as above. Witness the Hon'ble Sri G.S. Singhvi, The Chief Justice on this Monday the twelfth day of February, Two Thousand and Six.