ASHOK KUMAR,J. - (1.) Heard Sri Harsh Vardhan Gupta, learned counsel for the revisionist and Sri A.C. Tripathi, learned Standing Counsel for the respondent-Commissioner.
(2.) With the consent of learned counsel for the parties, both the revisions are disposed of finally at the admission stage.
(3.) Since both the revisions are arising out of the common order of the Trade Tax Tribunal dated 24.03.2018 and the issue involved in both the revisions are similar in nature, therefore, the same are decided by the common order.;