(1.) THIS is a batch of four appeals filed by the appellants against the revisional orders passed by the Deputy Commissioner (CT), Nellore Division, Nellore (for short, 'the DC') vide references stated in the table, wherein the DC revised the assessment orders of the Commercial Tax Officer -I, Nellore Circle, Nellore (for short, 'the CTO'). Since common issues are involved in these four appeals, they are heard together and disposed of by this Common Order. The details of the appeals filed are as under.
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