- (1.) Delay condoned.
(2.) Heard the learned counsel for the parties.
(3.) The Commissioner of Sales Tax, U.P. Lucknow has challenged the order dated 15.7.1998 passed by the High Court of Judicature at Allahabad in Sales Tax Revision Nos. 438, 439, 440 and 441 of 1990. By the impugned judgment and order the High Court set aside the order dated 21.12.1989 passed by the Sales Tax Tribunal, Bareilly Bench, Bareilly and held that the assessee was not the dealer, but was only entitled to receive commission on all sales in the State.;