COMMISSIONER TRADE TAX Vs. VINOD TRADING CO

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 23.06.1998 for the assessment year 1992-93.

(2.) Short question involved in the present revision is whether the unriped (kachi) imli is covered under the entry of "green vegetable" and exempted from tax under the notification no.ST-II-7038/X-7(23)/83-U.P. Act XV/48-Order-85, dated 31.01.1985. Tribunal has treated it as vegetable and accordingly, exempted from tax.

(3.) Heard learned counsel for the parties.