ORDER :

Satyen Vaidya, J.

All these three revision petitions are being decided by a common judgment as common questions of law and facts arise.

2. Revision petitioner is a registered dealer under Himachal Pradesh Value Added Tax Act, 2005 (in short 'H.P. VAT Act') and is manufacturer of product fabric whitening “Ujala Supreme” (for short ‘product’). The Assessing Officer under H.P. VAT Act applied the rate of tax @ 13.5% on the premise that the product did not fall in any of the categories specified in Schedule-A to H.P. VAT Act and hence was liable for incidence of tax in accordance with Part-III of Schedule-A (supra) in residuary category.

3. On two occasions i.e. on 29.12.2012 and 01.02.2013, the Assessing Officer raised demands of Rs. 1,06,250/- and Rs.11,090/- respectively, from the petitioner, on account of less payment of VAT after checking the consignment of the product at Barrier. Another demand of Rs. 15,29,300/- was raised by the Assessing Officer on 31.01.2013 from the petitioner on account of less tax paid for the year 2007-2008.

4. Petitioner assailed the aforesaid a