NICE CHEMICAL Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") relates to the assessment years 2000-01 and 01-02. Trade Tax Revision No. 1029 of 2006 relates to the assessment year 2000-01 arising from the order of Tribunal dated 21.07.2006 in appeal No. 108 of 2005 while Trade Tax Revision No. 1030 of 2006 relates to the assessment year 2001-02 arises from the order of the Tribunal dated 21.07.2006 in appeal No. 238 of 2005.

(2.) Applicant was carrying on the business of purchases and sales of chemicals. In Trade Tax Revision No. 1029 of 2006, following questions have been raised:

(3.) In Trade Tax Revision No. 1030 of 2006, following questions have been raised: