HERO CYCLES LIMITED Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) PRESENT revision under Section 11 of the UP Trade Tax Act (hereinafter referred to as the 'Act') is directed against the order of the Tribunal dated 11th September 2003 relating, to the assessment year. 1994 -95

(2.) THE question involved in the present revision relates to the taxability of 'Fit kit Exerciser' tribunal has explained it as a cycle with a seat and paddle without any wheel. It is used for body exercise to maintain the body fitness.

(3.) HEARD Sri Bharat Ji Agrawal learned Senior Advocate assisted by Sri Amit Jaitly for the applicant and Sri B.K. Pandey learned Standing Counsel.