LAWS(APH)-2001-1-13

BANKATLAL SATYANARAYANA PARIKH AND CO Vs. COMMISSIONER OF COMMERCIAL TAXES

Decided On January 20, 2001
BANKATLAL SATYANARAYANA PARIKH AND CO., NIZAMABAD Appellant
V/S
COMMISSIONER OF COMMERCIAL TAXES, ANDHRA PRADESH. Respondents

JUDGEMENT

(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: