- (1.) Heard Sri Nishant Mishra, learned counsel for the revisionist and learned Standing Counsel for the State-respondents.
(2.) These six trade tax revisions have been filed against a common order dated 20th July, 2011 passed in Second Appeal No. 395 of 2011, Second Appeal No. 396 of 2011, Second Appeal No. 397 of 2011, Second Appeal No. 398 of 2011, Second Appeal No. 399 of 2011 and Second Appeal No. 400 of 2011 (Assessment year 2009-2010).
(3.) Since the basic facts, relevant for decision, in all these trade tax revisions, are more or less identical, and legal issues involved are also same, all the trade tax revisions have been clubbed and are being decided by this common judgment. Commercial/Trade Tax Revision No. 710 of 2011 is being treated as the leading case.;