(i) STRP No.215/2018 is dismissed.
(ii) The common order dated 12.12.2017 passed by the
Karnataka Appellate Tribunal, Bengaluru, in STA Nos.386 to
388/2016 and STA No.93/2016 is hereby affirmed.
(iii) The substantial questions of law are answered in favour of
the Revenue and against the petitioner.
– 35 –
STRP No. 215 of 2018
No order as to costs.
Pending interlocutory applications, if any, shall stand
disposed of.
SD/-
(S.G.PANDIT)
JUDGE
SD/-
