Anshuman Singh, J. - (1.) These three revisions at the instance of the assessee are directed against the judgment dated April 25, 1987 passed by the Sales Tax Tribunal, Bareilly Bench I, partly allowing the appeals of the assessee for the assessment years 1970-71, 1971-72 and 1972-73 (all Central) and dismissing the appeal of the Revenue for the assessment year 1971-72 (Central). Since all the revisions arise out of a common order passed by the Tribunal, they are being disposed of by a common judgment.
(2.) The assessee is a registered partnership firm carrying on the business of manufacture and sale of rosin and turpentines. It is registered under the U.P. Sales Tax Act (hereinafter referred to as "the Act") and the Central Sales Tax Act. The assessee disclosed its total gross turnover for the assessment year 1970-71 at Rs. 11,74,152.39, for the assessment year 1971-72 at Rs. 9,53,527.84 and for the assessment year 1972-73 at Rs. 4,02,775.19 under the Central Sales Tax Act. The Sales Tax Officer passed the assessment orders for all the three assessment years and while passing the assessment orders treated the entire consignment sales as inter-State sales except for the assessment year 1972-73. The assessee, feeling aggrieved against the assessment orders passed by the Sales Tax Officer for all the three assessment years preferred first appeals under Section 9 of the Act before the Assistant Commissioner (Judicial), Sales Tax, who dismissed the appeals for the assessment years 1970-71 and 1972-73 and allowed the appeal in part for the assessment year 1971-72.
(3.) The assessee feeling dissatisfied with the orders of the Assistant Commissioner (Judicial) filed second appeals under Section 10 of the Act before the Tribunal and the Revenue also feeling aggrieved against the order of the Assistant Commissioner (Judicial) allowing the appeal in part filed by the assessee for the assessment year 1971-72 preferred second appeal before the Tribunal which, as already stated above, partly allowed the appeals of the assessee and dismissed that of the Revenue for the assessment year 1971-72 (Central).;