ORDER DEPUTY COMMISSIONER OF SALES TAX v. KALPANA KRISHNA MOHAN February 18, 1987. We are of opinion that the High Court was right in the view taken by it and these appeals must fail. The appeals are dismissed. But as no one appears on behalf of the respondent there is no order as to costs. DEPUTY COMMISSIONER OF SALES TAX v. VIJAYA SERVICE STATION February 19, 1987. For the reasons set forth in our judgment dated February 18, 1987 in Deputy Commissioner of Sales Tax, Ernakulam v. Kalpana Krishna Mohan (Civil Appeals Nos. 4277-80 of 1986), these appeals must also fail. The appeals are dismissed but there is no order as to costs. Appeals dismissed.