SYSTEMATIC INDIA Vs. COMMISIONER COMMERCIAL TAX LKO.

JUDGEMENT

(1.) Heard Sri M.M. Rai, learned counsel for the revisionist and Sri A.C. Tripathi, learned Standing Counsel for opposite party.

(2.) The present revision has been filed against the order dtd. 25/10/2015 passed by Commercial Tax Tribunal, Agra in Second Appeal No. 405 of 2013 for A.Y. 2008-09 under U.P. VAT Act, treating the item manufactured and sold by the applicant as unclassified item and imposed the tax @ 12.5 % on the same.

(3.) The following questions of law have been framed in the present revision:-