- (1.) LEAVE granted.
(2.) IT is stated by Mr. B. Datta, learned ASG that these matters are squarely covered by the judgment rendered by this Court in Siddheshwar Sahakari Sakhar Karkhana Ltd. vs. CIT (2004) 191 CTR (SC) 66 : (2004) 139 Taxman 434 (SC).
(3.) THESE appeals are disposed of in terms of the said judgment.;