P. Puttaraju—These 24 (twenty-four) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short, "the Act") challenging the appeal order passed by the Joint Commissioner of Commercial Taxes (Appeals 4), Bangalore (hereinafter referred to as 'First Appellate Authority' or for short, 'FAA') in Case Nos. VAT/AP 247 to 270 of 2011-12, dated 26th May, 2012 by which the FAA has upheld the reassessment orders dated 19th January, 2012 of the Assistant Commissioner of Commercial Taxes (Audit-42), DVO-4, Bangalore (for brevity, 'AA'). Apart from the same, the AA has also levied penalty and interest also which are also upheld by the FAA. Aggrieved by the same, these appeals have been preferred. The relevant facts of the case and grounds of appeals in brief are stated thus:

(i) The appellant is a private limited company registered under KVAT Act and Central Sales Tax Act, 1956 bearing TIN-29280701556 and borne on the records of LVO-025, Bangalore.

(ii) The appellant is engaged in the business of manufacture and sale of Expandable Polystyrene (EPS) cushion moulding, EPS sheets, EPS beds and Wooden pallets used for packing purpose.

(iii) The appellant has discha