SHAKTI GRAMODYOG SANSTHAN Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) THESE five 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 December 21, 2005 relating to the assessment years 1992 -93, 1993 -94, 1994 -95, 1995 -96 and 1996 -97 under the Central Sales Tax Act, 1956 (hereinafter referred to as, 'the Central Act').

(2.) THE question involved in all the revisions relates to the exemption on the manufactured goods under the Central Act.

(3.) HEARD learned Counsel for the parties.