Rakesh Sharme, J. - (1.) Heard Sri M.M. Dewan learned counsel for the revisionists and the learned Standing Counsel appearing for opposite parties.
(2.) Since common questions are involved in these six revisions, the same are being disposed of by a common judgment. These revisions are founded on similar orders of Trade Tax Tribunal U. P. passed on 25.2.2004, disposing of all the appeals filed by the revisionists against the order of Deputy Commissioner (Appeals) Trade Tax Lucknow.
(3.) The revisionists' firms are engaged in the business of selling and purchase of Aluminium and Stainless Steel Utensils Non-stick Aluminium Wares, pressure- cookers and other domestic articles.;