JUDGMENT :

S. Sujatha, J.

1. These petitions involving similar and akin issues, have been considered together and disposed of by this common order.

2. The petitioner has challenged the rectification orders dated 31.3.2018 passed by the respondent No.1 under Section 25A of the Karnataka Sales Tax Act, 1957 relating to assessment years 1989-90 and 1991-92 to 2002-2003.

3. The petitioner is a Private Limited Company registered under the provisions of the Karnataka Sales Tax Act, 1957 ('Act' for short). The petitioner is engaged in the business of processing and supplying of photographs, photo prints and photo negatives. The rectification orders impugned herein are passed by the Deputy Commissioner of Commercial Taxes (Audit). DVO-1, Bengaluru, subjecting the turnover relating to the transfer of goods involved in the works contract executed, to tax under Entry 25 of the Sixth Schedule to the Act read with Section 5B of the Act.

4. These rectification orders are passed in the backdrop of the orders passed by the Hon'ble Apex Court in the case of State of Karnataka Vs. Pro Lab and others