COMMISSIONER OF TRADE TAX Vs. KARTOS INTERNATIONAL

JUDGEMENT

(1.) Leave granted.

(2.) The present appeals are filed against the impugned judgment and order dated 25.5.2009 in TTR No. 329/2007 & TTR No. 330/2007 & TTR No. 331/2007 & TTR No. 332/2007 & TTR No. 333/2007 & TTR No. 334/2007 passed by the High Court whereby the High Court allowed the Trade Tax Revision filed by the Respondent and reversed the order passed by the Trade Tax Tribunal, UP (Noida Bench).

(3.) The issue that falls for our consideration in the present appeals is whether scientific and biological instruments/equipments manufactured and sold by the Respondent/Assesses would be entitled to get exemption from payment of tax under the UP Trade Tax Act, 1948 (for short "the UP Act") as well as the Central Sales Tax Act, 1956 (for short "the Central Act") in view of the notifications No. 1166 dated 10.4.2000. The aforesaid issue was the only issue which was decided by the Tribunal in favour of the Respondent - Assesses and therefore in this appeal we are required to answer and decide the said issue, which is framed by us.