1996 (2) TMI 420

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..... the respondent.   --------------------------------------------------   These appeals by special leave are against the judgment of the Karnataka High Court in S.T.R.P. Nos. 1 to 6 of 1978 decided on August 20, 1985. By the impugned judgment, the High Court set aside the order dated July 27, 1977, passed by the Karnataka Appellate Tribunal in favour of the assessee (appellants) by which .....

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..... relating to the same assessee are in any manner different from those on which its earlier decision had been rendered. However, the High Court placed reliance on certain decisions of that court and a decision of this Court. The facts on which those decisions were rendered are different. This aspect was apparently over- looked by the High Court. The facts being identical in the present case with tho .....

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