(1.) BOTH these appeals are filed by M/s. Sri Vijayalakshmi Trading Corporation, Vijayawada. Since common questions of fact and law are involved in these two appeals, both the appeals filed by the same appellant were heard together and they are being disposed of by this common order.
(2.) AGGRIEVED by the impugned orders in reviving the assessment orders and levying tax on the said turnovers against the appellant, the instant two appeals are filed by the appellants questioning the legality and validity of the impugned orders.
(3.) RIVAL Contentions: -