AJANTA RAJ DAIRY Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) THESE two revisions under Section 11 of the U. P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') are directed against the order of Tribunal dated February 4,1999 relating to the assessment year 1991 -92 both under the U. P. Trade Tax Act.

(2.) REVISION No. 213 of 1999 is filed by the applicant and Revision No. 1067 of 1999 is filed by the Commissioner of Trade Tax.

(3.) HEARD learned Counsel for the parties.