AJUDHIYA DISTILLERY Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) FOLLOWING questions of law are involved in this matter, which have been pressed by Sri Bharat Ji Agrawal, learned senior advocate assisted by Sri Shubham Agarwal, learned counsel appearing for the revisionist:

(2.) IN view thereof, question No. 1 is answered against the assessee and in favour of the Revenue.

(3.) IN Hindustan Sugar Mills Ltd., [2007] UPTC 622, in paras 11 and 12 of judgment, this court said as under: