(1.) All these revisions are directed against the order of Tribunal dated February 6, 1992 relating to the assessment years 1985-86, 1986-87 and 1987-88 under the Central Sales Tax Act, 1956 and for the assessment years 1987-88 under the U.P. Sales Tax Act, 1948.
(2.) In all the revisions following question of law has been raised : Whether on the facts and in the circumstances of the case the Sales Tax Tribunal was legally justified to hold that amount of freight deducted in bills not to be part of turnover despite the fact that it was charged in the bills and ownership of the goods was of the seller till the delivery taken by the purchaser of the destination?
(3.) In the revision relating to the assessment year 1987-88, apart from the above question, one more question has been raised-- Whether on the facts and circumstances of the case learned Tribunal was justified to accept the books of account of the dealer for the assessment year 1987-88 despite the fact incriminating evidences detected by Sales Tax Officer 'M.S.' on June 26, 1987 reveal suppressed sales?