Ismail, J.

All these three revision petitions are by the same petitioner and they relate to three different assessment years, namely 1966-67 to 1968-69. The assessments were under Central Sales Tax Act, 1956. The petitioner claimed exemption from tax under the Central Sales Tax Act in respect of the turnover in question. With regard to the facts, the Tribunal states as follows :-

"The appellants purchased raw hides and skins within the State tanned them and sold them inter-State. No doubt, in respect of the locally purchased raw hides and skins, they have suffered tax at the purchase point as per item 7(a) of the Second Schedule. It is not the case of the appellants that in respect of the inter-State sales in question they are with reference to the raw hides and skins. The inter-State sales in question they are only with reference to the sales of tanned hides and skins. It is not the case of the appellants that the tanned hides and skins sold inter-State had suffered tax as tanned hides and skins within the State. What the appellants claim is that because locally purchased raw hides and skins had suffered purchase tax under item 7(a) of the Second Schedule, proportionate