A.K. Goeal, C.J.

1. This order will dispose of W. P.(C) No. 5391 of 2010, W.P. (C) No. 5451 of 2010 and W.P. (C) No. 5473 of 2010, as all the three petitions involve common question of validity of levy of purchase tax on the transaction of turnover of purchase of raw material, i.e., oil-seeds referable to oil-cake transferred outside the State on consignment basis in which event no sales tax is attracted. According to the petitioner, the oilcakes being merely by-product, in the course of production of oil, cannot be subjected to levy of tax. In W.P. (C) No. 5391 of 2010, Which is identical to other petitions, the petitioner is a dealer registered under the provisions of the Assam Value Added Tax Act, 2003. It purchases mustard seeds which are used for manufacturing of oil and the oil is sold in the local market. The by-product, i.e., oil-cakes are disposed of by way of stock transfer on consignment basis outside the State of Assam.

2. The assessing authority, in the course of assessment for the assessment year 2006-07, sought to levy purchase tax oh the proportionate purchase value of the mustard seeds referable to the production of oil-cakes under section 12(iii) of the Act as