M. P. CHANDRAKANTARAJ URS, J. - These four appeals arising out of the Karnataka Sales Tax Act, 1957, are directed against the common order dated January 16, 1984, made in exercise of the powers conferred on the Commissioner of Commercial Taxes by section 22-A of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act").

The appellant-assessee is a distiller and dealer registered under the Act. With reference to his purchase of molasses for the purpose of manufacturing ethyl alcohol, he made use of form 37 prescribed under the Act for the purpose of claiming concessional rate of tax on the purchase of molasses which he treated as a component part of the end-product (ethyl alcohol) sold by him in the State. The assessing authority for the relevant years, viz., 1975-76, 1976-77, 1977-78 and 1978-79 imposed penalty in different sums, with the quantum of which we may not concern ourselves, inter alia, on the ground that there was abuse of the form inasmuch as it could not be said that molasses form identifiable component of the end-product ethyl alcohol manufactured by the assessee. Aggrieved by such imposition of penalty for abuse of the form, the assessee prefe