STATE OF HARYANA Vs. FREE WHEEL INDIA LIMITED

JUDGEMENT

(1.) THIS order shall dispose of Sales Tax Cases 16 and 17, both of 1986, pertaining to the assessment years 1971 -72 and 1972 -73, as common questions of law and facts are involved in both these cases.

(2.) THE facts are taken from S.T.C. 16 of 1986.

(3.) RESPONDENT -assessee filed an application on 25.7.1986, taking an objection that a joint petition for all the three assessment years was not maintainable and the petitioner should have filed three separate petitions for the three assessment years.