ORDER : 1. These civil appeals filed by the Department concern the assessment year 1994-95. The issue involved in these appeals is, whether leasing rights can be considered to be "goods" and whether transfer of such rights would constitute 'sale'?" 2. This issue is answered in favour of the Assessee in the case of CIT v. B. Suresh reported in [2009] 313 ITR 149. Following the said decision, these civil appeals filed by the Department are dismissed. No order as to costs.