(1.) These five appeals involve common questions of law and fact and are thus heard and disposed of by this common judgment. Brief overview of facts leading to the Iis:
(2.) This batch of appeals arise from the revisional orders of the Commissioner of Commercial Taxes dated 24-9-1994 passed under Section 20(1) of the Act.
(3.) The contentions urged by Sri P. Chandrasekhar, learned Counsel for the appellant, inter alia, in brief, are as under: