N.V. BALASUBRAMANIAN, J.

All the writ petitions raise the same point and are disposed of by this common order. The writ petitions have been filed challenging the orders of the Tamil Nadu Taxation Special Tribunal (hereinafter referred to as 'the Special Tribunal') whereby the assessment order for the year 1984-85 under the Tamil Nadu General Sales Tax Act,1959 (hereinafter referred to as 'the TNGST Act') and the consequential order of levying additional tax and surcharge were restored by setting aside the order of the Sales-tax Appellate Tribunal. Hence, three writ petitions. The point that arises in all the writ petitions is with regard to the determination of the exact legal relationship between the petitioner and M/s.Universal Radiators Ltd., Coimbatore (hereinafter referred to as 'the Universal Radiators'). The case of the petitioner is that the petitioner, a partnership firm, is a dealer carrying on business in non-ferrous metals. According to the petitioner, it was appointed as a buying agent by the Universal Radiators and therefore the transactions effected between the petitioner and the Universal Radiators were not on principal to principal basis and did not attr