Heard.

With the consent of the parties all these revision are being decided together.

It is undisputed that respondents in all the three revisions were working as commission agent and were registered dealer under the U. P. Sales Tax Act, 1948 S. T. R. No. 82 of 1988, under the U. P. Sales Tax Act relates to the assessment year 1977-78, S. T. R. No. 371 of 1988 (under the Central Sales Tax Act, 1956) relates to the assessment year 1976-77 and S. T. R. No. 372 of 1988 (under the U. P. Sales Tax Act) relates to the assessment year 1976-77. The only dispute relates to alleged purchases made by the dealer on behalf of ex-U. P. principal S. T. R. No. 82 of 1968 relates to the judgment delivered in Appeal No. 132 of 1982 on September 17, 1987 while other two revisions relate to Appeal Nos. 214 of 1983 and 294 of 1983 (U. P. Sales Tax Act and Central Sales Tax Act, respectively) relates to the judgment delivered on September 9, 1987. In all the three appeals the Tribunal held that the disputed transactions are purchases in the course of inter-State trade and mere issue of certificate under section 3c (1) makes no difference.

2. In reply learned Standing Counsel contended th