Prakash Krishna, J. - (1.) These two revisions relate to the assessment years 1985-86 and 1986-87 and have been filed against the common order of the Tribunal dated April 22, 1994. The common questions of fact and law are involved and, therefore, they were heard together and are being disposed of by a common judgment.
(2.) The applicant is a civil contractor and had taken construction of civil contract on contract basis. It also supplied building material including "reta" and "bajri". In these two assessment years the assessing authority levied purchase tax under Section 3-AAAA on the purchase of "reta" and "bajri", etc., from unregistered dealer. This levy of purchase tax at the hands of the applicant has been confirmed by all the three authorities below. Aggrieved against the aforesaid order present revision has been filed.
(3.) Heard learned Counsel for the parties and perused the record.;