- (1.) These five revision petitions under Sec. 11 of the U.P. Trade Tax Act raise identical issues. They were, therefore, heard together and are being disposed of by this common judgment.
(2.) In TTR Nos. 65 to 68 of 1999, there is a common revisionist and these petitions relate to assessment years 1991-92, 1992-93, 1993-94 and 1994-95.
(3.) In TTR No. 63 of 1999, the revisionist is M/s. Pathak Coal Agency and revision petition relates to assessment year 1982-83.;