COMMISSIONER, SALES TAX Vs. AGRAWAL GRAIN AGENCY

JUDGEMENT

(1.) This revision, preferred under Section 11(1) of the U.P. Sales Tax Act, 1948, is directed against the judgment and order dated August 7, 1991, passed in Second Appeal No. 16 of 1990 for the assessment year 1984-85 by the Sales Tax Tribunal, Bench-Haldwani.

(2.) The question of law involved in this revision is as under:

(3.) Heard learned Counsel for the parties.