(1.) Present revision under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as "the Act") is directed against the order of the Tribunal dated 22nd October, 1997 relating to the assessment year, 1988-89.
(2.) The short question involved in the present revision is that whether "Boroplus" is liable to tax as medicine as held by the Tribunal or liable to tax under the entry of "All kinds of cosmetics and toilet preparations...."
(3.) Heard learned Standing Counsel and Sri Bharatji Agrawal, learned Senior Advocate appearing on behalf of the dealer opposite party.