Prakash Krishna, J. - (1.) These two revisions are directed against the common order dated 6-1-1997 passed by the Trade Tax Tribunal, Kanpur in two connected Second Appeal Nos. 201 of 1995 and 200 of 1995 for the assessment years 1987- 88(Central) and 1988- 89 (Central) The dealer opposite party is carrying on the business of manufacture and sale of Atta, Suji and Maida etc. The acceptance of books of account is not in dispute. The assessing authority on examination of books of account of the dealer opposite party rejected the claim of consignment sale to the tune of Rs. 22,71,560/for the assessment year 1987-88 and Rs. 12,61,820/- for the assessment year 1989-90. It was held by the assessing authority that these sales were inter state sale.
(2.) Aggrieved against the aforesaid assessment orders the dealer opposite party preferred two separate appeals before the Dy. Commissioner (appeals) Trade Tax, who allowed the appeal by a common order dated 21-3-1995 and remanded the matter to the assessing authority with certain directions. Still feeling aggrieved against the aforesaid remand order the dealer opposite party preferred the aforesaid two Second appeals before the Trade Tax Tribunal who by the impugned order allowed both appeals and set aside the assessment order as well as the order of first appellate authority by recording a finding that on the basis of sale pattis produced before it transaction in question were not inter state sale but were consignment sale. Aggrieved against the aforesaid order the present revision have been filed by the department.
(3.) The only point raised in these revisions is that the Tribunal has committed illegality in allowing the Second appeals filed by the dealer opposite party in toto without addressing itself about the legality of the directions given by the first appellate authority while passing the remand order.;