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    <description>The court dismissed all four appeals, upholding the Tribunal&#039;s order. The appellant&#039;s attempt to avoid tax through fraudulent transactions using local dealers as a facade for inter-State sales was rejected. The court recommended penal action against such deceptive practices to uphold trust and compliance with tax laws.</description>
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      <description>The court dismissed all four appeals, upholding the Tribunal&#039;s order. The appellant&#039;s attempt to avoid tax through fraudulent transactions using local dealers as a facade for inter-State sales was rejected. The court recommended penal action against such deceptive practices to uphold trust and compliance with tax laws.</description>
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