1. The facts of the leading case bearing SB STR No.11/2012 are taken into consideration and since it is claimed by the counsel that the issues being identical and raising common controversy for the sake of convenience, therefore are being decided after hearing counsel for the parties by this common order, the judgment would be applicable to all others. It relates to assessment years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 respectively.

2. The petitions were admitted on the following substantial questions of law which reads as under:-

Petitions filed by Assessee; SB STR Nos. 7/2012, 8/2012, 9/2012, 11/2012, 12/2012, 13/2012, 14/2012, 15/2012, 16/2012 & 64/2014 :-

“1. Whether the Tax Board erred in law in failing to appreciate the judgment of the Tax Board’s judgment in the case of “Jyoti Laboratories (reported as (2009) 23 Tax Update 76) which relied on Hon’ble Karnataka High Court judgment in the case of Ashok Agencies Vs. State of Karnataka (reported as (2008) 16 STT 435 wherein it was held a specific entry (such as Entry 21 and 29 of the Schedule IV of RVAT Act) which does not qualify the said entries and limit their application only to be used in agriculture and horti