- (1.) Heard Sri B.D. Mandhyan, learned Senior Advocate assisted by Sri Om Prakash, Advocate for the petitioner and Sri V. Singh, Advocate for respondent no. 2.
(2.) All these writ petitions involve common questions of law and fact and, therefore, as requested and agreed by learned counsel for the parties, have been heard together and are being decided by this common judgment.
(3.) The only difference is that the manufacturing and crushing unit wherefrom goods have been transferred to dealer, i.e., respondent no. 2 in all these cases are at different places in State of U.P,. other than Agra. For the purpose of discussion, Writ Petition No. 50508 of 2004 is taken as the leading case and facts have been taken therefrom itself.;