( 1 ) THESE five revision petitions under Sec. 11 of the U. P. Trade Tax Act raise identical issues. They were, therefore, heard together and are being disposed of by this common judgment.

( 2 ) IN TTR Nos. 65 to 68 of 1999, there is a common revisionist and these petitions relate to assessment years 1991-92, 1992-93, 1993-94 and 1994-95.

( 3 ) IN TTR No. 63 of 1999, the revisionist is M/s. Pathak Coal Agency and revision petition relates to assessment year 1982-83.

( 4 ) I have heard Sri Bharat Ji Agarwal, learned Senior Advocate assisted by Sri Kunwar Saxena, Advocate for the revisionist in the first group of revision petitions and Sri Alok Kumar, Advocate for the revisionist in TTR No. 63 of 1999. Sri Surya Prakash, learned Standing Counsel argued the matters on behalf of the Commissioner of Sales Tax.

( 5 ) THE revisionists are coal merchants. Coal is an essential commodity under the Essential Commodities Act, 1955 which was enacted to provide, in the interest of general public, for the control of production, supply and distribution of trade and commerce in certain commodities. In pursuance of the Act, the Government of Uttar Pradesh promulgated the U. P. Coal