K.L.Sharma, J. - (1.) These revisions involve similar facts in similar proceedings and common questions of law and facts and contain similar prayers. Therefore, all these revisions have been heard together and are being hereby disposed of by one common judgment.
(2.) Sales Tax Revision No. 54 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1972-73 under the Central Sales Tax Act;
(3.) Sales Tax Revision No. 55 of 1990 arises out of the proceedings for escaped assessment in respect of the assessment year 1972-73 under the U.P. Sales Tax Act.;