S.K.Jha, J.

1. Statement of the case under Sec.33(2)(b) of the Bihar Sales Tax Act, 1959 (hereinafter to be referred to as "the Act") has been submitted by the Commercial Taxes Tribunal, Bihar, Patna, (hereinafter to be referred to as "the Tribunal") in Reference Nos. 277, 278 and 279 of 1976. The aforementioned cases arise out of the Tribunals order dated 8th July, 1976 in Revision Cases Nos. 31, 32 and 33 of 1976 inithe matter of assessment of Messrs. Card Board Products (in short, "the assessee") for the periods 1968-69, 1969-70 and 1970-71, respectively. Since the point involved is the same, this judgment shall govern all the three cases.

2. Messrs. Card Board Products was assessed to pay sales tax under the Act by three separate assessment orders dated 14th March, 1970, 23rd March, 1971 and 31st January, 1973 for the periods 1968-69, 1969-70 and 1970-71 (annexures A, A/1 and A/2) by the Assistant Commissioner of Commercial Taxes, Hazaribagh. The assessment records of the assessee were subsequently transferred to Giridih Circle, where the Assistant Commissioner of Commercial Taxes, Giridih, after perusal of the assessment proceedings for the periods, referred to above,