RAJES KUMAR, J. - (1.)PRESENT ten revisions under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') are directed against the order of the Tribunal dated May 22, 2007 relating to the assessment years 1989 -90, 1990 -91, 1991 -92, 1992 -93 and 1993 -94 both under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956.
(2.)BRIEF facts of the case are that the applicant was a registered dealer under the U.P. Trade Tax Act and claimed to be the purchasing commission agent and during the years under consideration purchased gur on behalf of ex -U.P. principal and after purchasing the said goods, the same have been dispatched at the destination of ex -U.P. principal. The claim of the applicant was that the movement of goods outside the State of U.P. was in the course of inter -State purchases and therefore, neither the purchases nor its movement of goods outside the State of U.P. were liable to tax. The assessing authority has not accepted the plea of the applicant and treated the purchases on own account and, accordingly, levied the tax on the purchases as well as on the movement of goods outside the State U.P. under the Central Sales Tax Act. Being aggrieved by the orders, the applicant filed appeals before the Joint Commissioner (Appeals). The Joint Commissioner (Appeals), dismissed all the appeals. The applicant further filed appeals before the Tribunal. The Tribunal by the impugned order came to the conclusion that neither the assessing authority nor the first appellate authority examined each and every transaction. According to the Tribunal for arriving to the conclusion that the purchases were made in the course of inter -State purchases, it was necessary to examine each and every transaction and, therefore, the matter has been remanded back to the assessing authority with the direction to examine each and every transaction in the light of the law laid down by the apex court in the case of Commissioner of Sales Tax v. Bakhtawar Lal Kailash Chand Arhti reported in : [1992]3SCR734 .
Heard the learned Counsel for the parties.

(3.)WITH the consent of both the parties, present petitions are being disposed of at the admission stage.