JUDGMENT M.N. Rao, C.J. 1. In this writ petition, the constitutionality of Section 5-A of the Himachal Pradesh General Sales Tax Act, 1968, as it stood prior to 1.8.1992, was challenged by the Petitioner, a registered dealer under the Himachal Pradesh Sales Tax Act dealing in kariana, foodgrains, forest produce, cloth, sugar, onion, potato, etc. In respect of assessment years 1988-89 and 1989-90 on the alleged sales made on consignment basis, purchase tax was levied under Section 5-A by the Assessing Authority. It is not in dispute that the assessment orders are not carried in appeal to the Appellate Authority. 2. Section 5-A, as it stood at the relevant time, is in the following terms: 5-A. Levy of purchase tax on certain goods. Where a dealer who is liable to pay tax under this Act purchases any goods other than those specified in Schedule "B" from any source, and: (i) uses them within the State in the manufacture of goods specified in Schedule "B". or (ii) uses them within the State in the manufacture of any goods other than those specified in Schedule "B" and sends the goods so manufactured outside the State in any manner other than by way of sale in the course of inter-State trade or commerce or in the course of export, out of the territory of India, or (iii) uses such goods for a purpose other than that of resale within the State or sale in the course of inter-State trade or commerce or in the course of export out of the territory of India, or (iv) sends them outside the State in any manner other than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India, and no tax is payable on the purchase of such goods under any other provisions of this Act, there shall be levied a tax on the purchase of such goods at such rate not exceeding the rate specified under Sub-section (1) of Section 6 as the State Government may direct. 3. Mr. D.D. Sood, learned Counsel for the Petitioner says that the purchases were effected by the Petitioner only for the purpose of transporting the same on consignment basis to destinations outside the State of Himachal Pradesh and, therefore, the same are not liable to tax under Section 5-A. 4. 3. Mr. D.D. Sood, learned Counsel for the Petitioner says that the purchases were effected by the Petitioner only for the purpose of transporting the same on consignment basis to destinations outside the State of Himachal Pradesh and, therefore, the same are not liable to tax under Section 5-A. 4. In opposition to this, learned Advocate-General contends that the disputed turnovers in respect of both the assessment years fall within the ambit of clause (iv) of Section 5-A and, therefore, the levy of purchase tax is perfectly justified. 5. The Assessing Authority in respect of the assessment year 1988-89, dealing with the exigibility to purchase tax of the turn-over of Rs. 4,64,120 has observed: "Part :C" (Purchase Tax) Sh. Madan lal is present along with account books which has been examined at length and found that the dealer has purchase goods from local Zamindars of the value of Rs. 4,64,120 and the same has been sent for sale on consignment basis. Against this purchase, he has received sale of the value of Rs. 5,51,326.09. Thus the dealer is liable to pay purchase tax on purchase value under Section 5(A) of H.P. GST Act, 1968 which is as under. In similar terms are the observations concerning the purchase tax for the assessment year 1989-90. 6. What are the precise objections taken by the Petitioner before the Assessing Authority we are unable to discern from the record. The assessment order does not advert to the question whether the purchases were made by the Petitioner only for the purpose of consignment sales and that movement of the goods was occasioned only because of the purchase made by the Petitioner. In other words, whether or not the purchase of goods and their despatch to the destinations outside the State of Himachal Pradesh were part of the same transaction has to be determined for the purpose of invoking Section 5-A. And this requires detailed examination by the Assessing Authority. Since that has not been done, we are of the view that the matter should be remanded to the Assessing Authority. 7. In the circumstances, the writ petition is allowed and the levy of purchase tax on the Petitioner for the assessment years 1988-89 and 1989-90 is set aside. The matter is remanded to the Assessing Authority for disposal afresh in accordance with law and in the light of the aforesaid observations. 7. In the circumstances, the writ petition is allowed and the levy of purchase tax on the Petitioner for the assessment years 1988-89 and 1989-90 is set aside. The matter is remanded to the Assessing Authority for disposal afresh in accordance with law and in the light of the aforesaid observations. The Assessing Authority shall now issue notice to the Petitioner and after considering his objections pass a reasoned order as early as possible and in any event not later than three months from the date of the receipt of the copy of this order. There will be no order as to costs.