(1.) THE Revenue is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1996 -97 raising the following questions of law:
(2.) IN the circumstances, following the unreported decision of this court dated July 1, 2011 passed in TC (R) Nos. 842 of 2006, etc., batch, the above tax case revision is allowed, thereby the order of the Sales Tax Appellate Tribunal is set aside. No costs.