(1.) These two revisions arise out of a common order dated December 23, 1994 passed by the Trade Tax Tribunal in Second Appeal No. 458 of 1991 (1985-86) and Second Appeal No. 629 of 1991 (1985-86) and can be conveniently disposed of by this common judgment.
(2.) Proceedings under Section 21 of the U.P. Trade Tax Act, 1948 hereinafter referred to as "the Act". Brief facts of the aforesaid case are:
(3.) The facts giving rise to revision No. 828 of 1995 are: