LARSEN AND TOUBRO LIMITED Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) DR .

(2.) THESE two special appeals arise out of the common order passed by the Commissioner of Commercial Taxes relating to assessment years 1986-87 and 1987-88. Since the grounds of appeals and issues are common in these two special appeals, they are being disposed of by this common order.

(3.) BEFORE we set out to decide the controversy arising out of these two Special Appeals and T. R. C. No. 14 of 1999, few facts are necessary to be recorded for the purpose of convenience.