SAUMITRA DAYAL SINGH,J. - (1.) Sales/Trade Tax Revision Nos. 437 of 2009 (A.Y. 2002-03), 438 of 2009 (A.Y.2003-04), 439 of 2009 (A.Y.1995-96), 1088 of 2009 (A.Y. 2004-05), 1057 of 2012 (A.Y. 1996-97), 1058 of 2012 (A.Y.1997-98), 1059 of 2012 (A.Y. 1998-99), 1060 of 2012 (A.Y. 1999-2000), 1061 of 2012 (A.Y. 2000-01), 1062 of 2012 (A.Y. 2001-02), 1063 of 2012 (A.Y.2002-03), 1064 of 2012 (2003-04) and 1065 of 2012 (A.Y. 2004-05) have been filed by the revisionist-Bharat Sanchar Nigam Ltd. to assail the orders passed by the Commercial Tax Tribunal by which the Tribunal has dismissed the appeals filed by the present revisionist-assessee and confirmed the demand of tax on transfer of right to use of telephone instruments provided by the assessee to its subscribers/customers and also for the A.Y. 2004-05 on sale of SIM cards for mobile network service.
(2.) Since the facts are identical in all the cases and since the order of the Tribunal is also identical in all the revisions, these revisions are being decided by this common order.
(3.) For the sake of convenience, the facts obtained in Sales/Trade Tax Revision Nos.421 of 2009 for the A.Y. 2004-05 are being noted herein above.;