- (1.) Heard learned Counsel for the parties.
(2.) Since the two appeals arise out of judgment in two writ petitions filed by the same petitioner to challenge two assessment orders one relating to the Rajasthan Sales Tax Act, 1994 and the other under the Central Sales Tax Act, 1956 but since both otherwise are founded on identity of facts, therefore, we deem it just and proper to hear and decide the two appeals together.
(3.) The appellant has challenged the assessment orders dated February 8, 2002 passed against M/s. Satpal & Co., Sriganganagar, for assessment year 1994-95 and demand in respect of which has been raised under the Rajasthan Sales Tax Act and Central Sales Tax Act against the appellant deeming it to be a partner of M/s. Satpal & Co.;