Ashok Kumar, J. - (1.) These are eight trade tax revisions filed by the assessee M/s Two Brothers Filaments Ltd., herein referred as The Assessee, are arises out of a common judgment and order dated 21.09.2006 passed by Trade Tax Tribunal NOIDA Bench, NOIDA in Second Appeal Nos. 473 to 480 of 2006 for the assessment year 1998-99 to 2001-02 under the U.P. Trade Tax Act and under the Central Sales Tax Act.
(2.) Heard learned counsel for the revisionist, Sri Nishant Mishra assisted by Sri Vipin Kushwaha, Advocates and learned counsel for the Department Sri B.K. Pandey, Standing Counsel for the respondent-Commissioner of Trade Tax U.P.
(3.) Since the controversy involved in all the above revision petitions are similar, therefore, all the revision petitions are decided by common judgment.;