MOTILAL B. NAIK, J.

( 1 ) ALL these six Tax Revision Cases arise out of the common order passed by the Sales Tax Appellate Tribunal, Hyderabad, dated 18-10-1993. As the petitioner-company is same and the common questions of law to be adjudicated are also same in all these revisions, they arc heard together and are being disposed of by this common judgment.

( 2 ) TRC No. 23 of 1994 is filed against TA No. 192 of 1992, TRC No. 24 of 1994 is filed against TA No. 194 of 1992, TRC No. 25 of 1994 is filed against TA No. 325 of 1992. , TRC No. 26 of 1994 is filed against TA No. 322 of 1992, TRC No. 27 of 1994 is filed against TA No. 191 of 1992 and TRC No. 30 of 1994 is filed against TA No. 321 of 1992.

( 3 ) THE petitioner-Company has raised the following common questions of law for a decision by this Court, viz. , (1) Whether coal and coat-ash (cinder) arc to be treated as the same commodity or as different commodities for the purpose of taxation under the APGST Act, 1957? (2) Whether coal-ash is a product of the petitioner s industrial unit and whether the sale of coal-ash by the petitioner is eligible for exemption under G. O. Ms. No. 606, dated 9-4-1981? (3) Whether the Sales Tax A

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