Dalveer Bhandari, J. - (1.) Leave granted in the Special Leave Petitions.
(2.) These appeals are directed against the judgment and order dated 09.11.2001 of the High Court of Judicature at Allahabad passed in Trade Tax Revision No. 656 of 2001.
(3.) In these appeals, a common question of law arises, therefore, for the sake of convenience the facts of only Civil Appeal No. 6636 of 2002 are recapitulated.;