MOHAN GRAMODYOG SANSTHAN Vs. COMMISSIONER, COMMERCIAL TAX, LUCKNOW

JUDGEMENT

(1.) Heard learned Counsel for the revisionist and the learned standing counsel for the Department.

(2.) As the controversy involved in these two revisions is identical, the same is being decided by a common judgment and order treating the Commercial Tax Revision No. 1987 of 2008 as leading case.

(3.) The Commercial Tax Revision No. 1987 of 2008 has been filed by the assessee, Mohan Gramodyog Sansthan, Saharanpur, being aggrieved by the order passed by the Tribunal dated May 13, 2008 for the assessment year 2003-04 by which the Tribunal has imposed tax on the assessee for the production of khal, which emerges at the time when ghani oil is produced.