SUDHIR AGARWAL,J. - (1.) Heard Sri Pradeep Agrawal, learned counsel for revisionist(s), learned Standing Counsel for respondents and perused record.
(2.) Both these revisions involve common questions of law and, therefore, have been heard together and are being decided by this common judgment.
(3.) Trade Tax Revision No. 321 of 2004 (hereinafter referred to as "First Revision") has raised following two questions of law:" (i) Whether learned Tribunal was justified in including the cost of warranty replacement to the taxable turnover during warranty without recording any specific findings that the price of the replaced parts were charged by the applicant or not. (ii) Whether learned Tribunal was justified to allow the appeal of the opposite party without proper application of mind to the facts of the case and by applying the law in the case of Mohd. Ekram, which was applicable.";