Ashok Kumar, J. - (1.) Heard Sri Krishna Agrawal, learned counsel for the revisionist and Sri B.K. Pandey, learned standing counsel.
(2.) These revisions are filed by the Union of India through General Manager, Government Opium & Alkaloid Works Undertaking, Ghazipur by which the revisionist has challenged the order passed by Trade Tax Tribunal dated 21.6.2006 pertaining to five assessment years vis. 1974-75 to 1978-79 decided by the Tribunal by a common judgment.
(3.) Since the issue involved in these revisions are/is same/similar therefore, these revisions are decided by a common judgment.;