(1.) This order will dispose of a bunch of appeals bearing VATAP Nos. 76 of 2012, 48, 50, 51, 53 and 54 of 2013, involving identical issue.
(2.) The facts have been taken from VATAP No. 48 of 2013.
(3.) The assessee is in appeal against the order dated 3.1.2013 passed by Full Bench of Haryana Tax Tribunal (for short, 'the Tribunal') in Sales Tax Appeal Nos. 70 and 107 of 2012-13.