JUDGMENT

Paripoornan, J.-An indentical question of law arises for consideration in this batch of three appeals. The appellant is the same firm in all the three appeals. The appellant-assessee is a public limited company carrying on inter alia the business of exporting chillies to United States of America, USSR and Ceylon. The only question that arises for consideration is "whether the appellant is an industrial company as defined in the respective Finance Acts and can therefore be taxed only at 55% ? The revenue is the respondent in all the appeals.

2. Civil Appeal No. 3637 of 1983 is filed against the judgment of the Madras High Court dated 18.12.1981 in Tax Case No. 469 of 1978 (reference No. 289 of 1978) and relates to the assessment year 1974-75. Civil Appeal No. 8017 of 1995 is preferred against the judgment of the same High Court dated 4.4.1995 in Tax Case No. 998 of 1982 and relates to the assessment year 1976-77 (Judgment of the High Court is reported in 220 ITR 411). Civil Appeal No. 15346 of 1996 is preferred against the judgment of the same High Court dated 27.6.1996 in Tax Case (Reference) No. 893 of 1984 and relates to the assessment year 1977-78. Regarding the assess