Prakash Krishna, J. - (1.) THESE two revisions have been filed against the order delivered on April 7, 2000 passed by the Trade Tax Tribunal in Second Appeal Nos. 517 of 1993 and 516 of 1993 relating to the assessment years 1987 -88 and 1988 -89, respectively.
(2.) THE dealer -opposite party carries on the business of foodgrains, oilseeds, pulses, chooni, etc. The only dispute raised in these two revisions is with regard to the taxability of transactions worth Rs. 1,02,944 for the assessment year 1987 -88 and Rs. 2,87,494 relating to the assessment year 1988 -89. The contention of the dealer -opposite party was that these purchases were made on behalf of ex -U. P. principals in the course of inter -State purchase. It was not found so by the assessing authority and the first appellate authority as well. The Tribunal, however, by the orders under revision has accepted the aforestated plea of the dealer. The following questions of law have been sought to be raised in these revisions: 1. Whether the Tribunal was legally justified in holding that the transaction relating to 1,02,944 was a purchase for and on behalf of ex -U. P. principals despite the fact that evidence on record does not indicate that the purchases in question have been made in compliance with the orders from ex -U. P. principals and the despatches of such goods had occasioned the said purchases ? 2. Whether the Tribunal was legally justified in holding that "tangoon" is a cattle feed ?
(3.) NO argument was advanced by the learned standing counsel with regard to question No. 2, therefore, it is left undecided.;