JUDGMENT : 1. Special leave granted. 2. This group of appeals raises a common question which stands covered by the decision of this Court reported in Hotel Balaji &, Others v. State of A.P. & Others, (1993) Suppl. (4) SCC 536 which was followed in Devi Dass Gopal Krishan Pvt. Ltd. & Others v. State of Punjab & Others, (1994) Supp. (2) SCC 59 as well as the decision in Jagajit Sugar Mills & Others v. State of Punjab & Others, (1995) 1 SCC 67 . In view of the case law so settled, these appeals have to be disposed of on the basis of the ratio stated therein. Accordingly, the decision must fall in favour of the State and against the assessees. 3. The Civil Appeals filed by the State Governments will, therefore, have to be allowed and those filed by the assessees will stand dismissed. No one is present on behalf of the State Governments, except Mr. M. Veerappa on behalf of the State of Karnataka. We make no order as to costs. 4. The learned counsel for one of the assessees pointed out that there are orders of penalty made against the assessees and the dismissal of the appeals of the assessees should not in any manner affect the right of the assessees to question the penalty order. We make it clear that if the assessees have questioned, or have a right to question the penalty order, the dismissal of their appeals will not stand in their way.