S.P.BHARUCHA (1) LEAVE granted in the SLP. (2) LEARNED counsel fairly states that the appeals have to be allowed, being covered by judgment of this Court in CST v. Pine Chemicals Ltd. (3) WE are told that the position has altered in the years subsequent to those covered in these appeals. We express no view in regard to the subsequent years. (4) THE appeals are allowed. No order as to costs.