ROXY AGENCIES Vs. APPELLATE DEPUTY COMMISSIONER CT

JUDGEMENT

(1.) Heard Sri Shaik Jeelani Basha, learned counsel for the petitioners and Sri M.Govind Reddy, learned Special Counsel for Commercial Taxes appearing for the respondents in both the cases.

(2.) Since same point arises in both these cases, they are being disposed of by this common order.

(3.) The petitioners in both these cases are assessees registered under the CST Act, 1956 before the 2nd respondent. They are both proprietary concerns with different names but have the same Proprietor.