1982 (5) TMI 169

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....rit petitions may conveniently be disposed of by a common judgment. M/s. Tiger Hardware and Tools Ltd. and M/s. Tiger Lock Limited carry on business in manufacture and sale of locks and spare component parts of the locks and mathematical instrument boxes. M/s. Tiger Hardware and Tools Limited have challenged the assessment orders in respect of the assessment years 1976-77 and 1977-78. The other pe....