ORDER VAT 1. Leave granted. 2. Delay condoned. 3. Shri Atul Jha, learned counsel appears and accepts notice on behalf of the State of Chhattisgarh. 4. We have heard learned counsel for the parties to the lis. 5. Both sides would agree that the issues raised and the relief sought for in these appeals are identical with the issues raised and considered by this Court in the case of M/s.Zunaid Enterprises & Ors. Vs. State of Chhattisgarh & Ors. in Civil Appeal No.2288 of 2012 etc. on February 23, 2012. 6. In view of the above, the appeals are also disposed of, in the same terms, observations and directions contained in the aforesaid order. Ordered accordingly