Versus Commercial Taxes Officer, ----Respondent Connected with S.B. Sales Tax Revision / Reference No. 31/2022 Abb India Limited, ----Petitioner Versus Commercial Taxes Officer, ----Respondent S.B. Sales Tax Revision / Reference No. 32/2022 Abb India Limited, ----Petitioner Versus Commercial Taxes Officer, ----Respondent S.B. Sales Tax Revision / Reference No. 33/2022 Abb India Limited, ----Petitioner Versus Commercial Taxes Officer, ----Respondent S.B. Sales Tax Revision / Reference No. 34/2022 Abb India Limited, ----Petitioner Versus Commercial Taxes Officer, ----Respondent For Petitioner(s) : Mr. Sanjay Jhanwar Senior Counsel with Mr. Rahul Lakhwani & Mr. Wilson Joy, Adv. For Respondent(s) : Mr. Punit Singhvi with Mr. Ayush Singh, Adv.