Aftab H. Saikia, J. - (1.) Both the Writ Appeal No. 275 of 1998 and Writ Appeal No. 277 of 1998 witness a challenge to the common judgment and order dated August 7, 1998 passed by the learned single judge in Civil Rule No. 2721 of 1992 and Civil Rule No. 843 of 1993 respectively when in the Writ Appeal No. 362 of 1998 and Writ Appeal No. 182 of 2000 the judgments and orders dated August 3, 1998 [Reported as Assam Tin Manufacturing Company (P.) Ltd. v/s. Commissioner of Taxes, 1999 112 STC 405 Gau and March 10, 2000 passed in Civil Rule No. 2053 of 1993 and Civil Rule No. 2052 of 1993 respectively have been assailed.
(2.) As common question of law as well as facts were being raised in this batch of writ appeals, all the writ appeals were clubbed together for analogous hearing and are being disposed of by this common judgment and order.
(3.) Heard the arguments advanced by the learned Counsel representing the parties including the Revenue and also meticulously examined the impugned judgments and orders.;