V.K. INDUSTRIES Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) PRESENT 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 the Tribunal dated June 21, 2006 relating to the assessment year 1999 -2000 both under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956.

(2.) THE applicant was carrying on the business of manufacture and sales of optic -fibre cable accessories, such as optical fibre cable joint closure, fibre distribution frame, fibre termination box, aerial fibre -optic cable suspension accessories, etc., used in the optical fibre digital and other networking system as per design and technical specifications of the department of Telecommunication, Ministry of Communication, Government of India.

(3.) HEARD Sri K. Saksena, learned Counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel.