(1.) THIS order shall dispose of G.S.T.R. Nos. 66, 66A, 67 and 68 of 1990 because in all the cases common questions of law and facts are involved.
(2.) THE Tribunal vide order dated November 30, 1989 has referred the following questions of law for the adjudication by this Court:
(3.) MR . Piush Kant Jain, learned State Counsel has also relied upon the same precedents.