1. These two revision petitions filed by the petitioner/assessee are disposed of jointly because the parties in the cases are same, facts are identical and common questions of law are involved.

2. The material facts giving rise to filing of these revision petitions are that the petitioner/assessee is a forest lessee and deals in the sale and purchase of timber. After cutting trees the petitioner/assessee converted them into scants and sleepers. The petitioner/assessee transferred its stock of different scants of timber valuing Rs, 2,14,800/- to its depot at Pathankot in the accounting year 1982-83. Similarly, the petitioner/assessee transferred its stock of different scants of timber valuing Rs. 20,000/- to its depot at Pathankot during the accounting year 1983-84. The petitioner/assessee claimed these transactions as tax free. The claim of the petitioner/assessee for tax free transactions was not accepted by the Assessing Authority for both the years and the Assessing Authority computed purchase tax under section 4-B of the Act for both the assessment years. The Assessing Authority created tax liability including surcharge amounting to Rs. 9,022/- for the accounting year 1982-83 vi

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