P. Puttaraju—These forty-one appeals are directed against the appeal orders concluded by the Joint Commissioner of Commercial Taxes (Appeals-I), Bangalore (hereinafter referred to as 'First Appellate Authority' or for short, 'FAA') dated 18th December, 2009 in Case Nos. VAT.AP. 423 to 463 of 2009-10 for the tax periods of April 2005 to March 2006, April 2006 to March 2007, April 2007 to March 2008 and April 2008 to August 2008 thus encompassing 41 (forty-one) tax periods under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the 'Act'). The FAA by his impugned order has modified the protective assessment orders concluded by the Assistant Commissioner of Commercial Taxes (Enforcement-7), South Zone, Bangalore (hereinafter referred to as 'Assessing Authority' or 'AA' for short) under Section 38(5) of the Act dated 2nd June, 2009. The FAA in his impugned order has modified the orders of the lower authority i.e., AA by quantifying the purchase of medicine made by the appellant during each tax period and has also directed to add 70% G.P. to arrive at taxable sales. Aggrieved by these impugned appeal orders of the FAA, the appellant has filed these appeals unde