Sri K.M. Shivayogiswamy has accepted notice for the respondent.

2. We have heard Sri K P Kumar, learned Senior Counsel appearing along with Sri T Suryanarayana, learned counsel for the appellant, as well as Sri K.M. Shivayogiswamy, learned counsel appearing for the respondent and perused the records. With the consent of learned counsel for the parties, these appeals are being disposed of at the admission stage.

3. The dispute in the present appeals relate to the assessment period April, 13 to March, 14 under the provisions of the Central Sales Tax Act, 1956. The appellant is engaged in the business of manufacture and sale of electrical/electronic products and execution of work contracts for transmission and distribution of electricity. For certain interstate sales, for the period in question, lesser tax was charged and consequently deposited by the appellant, on the assurance that the purchaser would be furnishing Form-‘C’, which is to be obtained by the purchaser from its Assessing Officer. There is no dispute with regard to the turnover of the appellant on which the tax is to be paid nor there is any dispute with regard to the appellant having deposited the admitted tax