Hence these appeals.
The appellant unsuccessfully appealed against the assessment orders.
Appeals from the judgment and decree dated December 18, 1968 of the Allahabad High Court in Civil Misc.
240 and 241 of 1969.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
Writ No.
M. Singhvi and O. P. Rana, for the respondents in both the appeals .
4697 of 1968.
There, again it substantially failed.
Aggrieved by that decision, he moved the High Court of Allahabad for a writ of certiorari quashing the levy of purchase tax imposed on him in respect of his purchases of oil seeds.
Thereafter it took up the matter in revision before the revising authority.
They are by the same appellant and they raise companymon question of law.
The Judgment of the Court was delivered by Hegde, J. These are appeals by certificate.
For the assessment years 1965 66, 1966 67, the Sales tax Officer, Rampur assessed the appellant to sales tax on the turnover of the groundnuts oil manufactured by the appellant and to purchase tax on the turnover of the oil seeds and foodgrains.
P. Goyal and Sobhag Mal Jain, for the appellant in both the appeals .
Hence they are companysidered together.
