JUDGMENT P.K. Jain, J.
1. Heard Sri R.D. Gupta, learned Standing Counsel for the revisionist and Sri Bharatji Agrawal, learned Senior Counsel appearing for the assessee.
In all the four revisions common questions of law and facts are involved. Therefore, the same are being disposed by common judgment.
In the assessment year in question the opposite party sold old cars, scooters and vehicles, etc. It claimed exemption on the basis that these were old and scrap materials and were not liable to tax. The assessing authority did not accept the contention. The Tribunal, however, accepted the contention and consequently, allowed the appeal.
The question involved in these four revisions is squarely covered by the decisions of this Court rendered in Oriental Fire and General Insurance Company Limited (now known as Oriental Insurance Company Ltd.) v. Commissioner of Sales Tax [1986] 63 STC 246 ; 1986 UPTC 139 and National Insurance Co. Ltd. v. Commissioner of Sales Tax, U.P., Lucknow [1987] 67 STC 227 ; (1987) UPTC 26. Therefore, these revisions have no merits and the same are hereby dismissed.