COMMISSIONER TRADE TAX Vs. JWALA PRASAD SURAJBHAN

JUDGEMENT

(1.) These four revisions under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as "the Act") are directed against the order of the Tribunal dated August 24, 1996 for the assessment years 1985-86, 1986-87 both under the U.P. Trade Tax Act and Central Sales Tax Act.

(2.) Following question has been raised in the present revisions :

(3.) Heard learned counsel for the parties.