Judgment KULDIP SINGH, J. (1) WE have today pronounced judgment in Commissioner of Sales Tax, U.P., Lucknow v. General Manager, North Eastern Railway, Gorakhpur. We allow these appeals on the same reasoning, in similar terms and grant the same relief. The impugned judgment of the High court dated 23/8/1982 is set aside. The orders of all the authorities under the Act are set aside. The matter is remanded back to the Sales Tax Officer, Gorakhpur to hold the assessment proceedings afresh after hearing the railway authorities. No costs.