JANARTHANAM, J.

Desirable it is to pen down a common order, in all these actions, inasmuch as the point involved for consideration is one and the same relatable to the assessee - M/s. Agfa-Gavert India Ltd., having their place of business at door No. 611, Anna Salai, Madras-6, relatable to four assessment years, viz., 1981-82, 1982-83, 1983-84 and 1985-86 under the provisions of the Central Sales Tax Act, 1956 (Act No. 74 of 1956) (for short "the CSTA").

The assessee-dealers in photographic goods, it is said, effected inter-State sales to dealers in Andhra Pradesh against the issue of "C" forms. Originally, assessment orders, it is said, were passed by the assessing officer, on the basis of "C" forms furnished by the assessee-dealers, giving the benefit of concessional rate of tax to them. Cause of action arose for the revision of assessments for the aforesaid assessment years.

On verification, it was found that the purchasing dealers at Andhra Pradesh furnished "C" forms for the purchases effected by them issued to other dealers, in rather a bid to avoid the tax being paid on local sales effected by them. In other words, the purchasing dealers were stated to have misused