The revising authority has referred the following three questions of law for the opinion of this Court :

" (1) Whether, under the facts and circumstances of the case, the Additional Revising Authority, Gorakhpur Range, Gorakhpur, was legally justified to hold that the purchases of foodgrains and oil-seeds in U. P. by agents of ex-U. P. principals were not liable to tax under section 3-D being inter-State purchases within the meaning of section 3 (a) of the Central Sales Tax Act ?

(2) Whether, under the facts and circumstances of the case, the assessee is liable to pay tax under section 3-D (2) of the U. P. Sales Tax Act on sales of foodgrains made by him to unregistered dealers on behalf of ex-U. P. principals ?

(3) If the answer to the first question is in the negative and to the second question in the affirmative then whether the Additional Judge (Revisions), Gorakhpur, was justified in setting aside the assessment ?"

The assessee dealt in foodgrains and oil-seeds. It purchased these commodities on its own account as also on commission for ex-U. P. principals. The purchases made for ex-U. P. principals were from three sources, (i) from registered dealers, (ii) from c