TRISTAR FARMS Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) By means of the present petition, the petitioner has challenged the sanction order dated 25th March, 2013 passed under Section 21(2) of the U.P. Trade Tax Act (hereinafter referred to as 'the Act') for the assessment year 2006-07 passed by Additional Commissioner Grade-I Commercial Tax, Agra Zone, Agra.

(2.) The facts may be noticed in brief:

(3.) The petitioner is a proprietorship firm carrying on the business of purchase and sale of button mushroom. It purchases mushroom from M/s Krishna Agro Farms Product, Agra. The petitioner claims that the mushroom purchased by the petitioner is exempted from payment of trade tax being fresh vegetable.