(1.) HEARD learned Counsel for the parties.
(2.) THE dispute relates to the assessment year 1998 -99 (U. P.). The questions of law sought to be raised in this revision are as follows:
(3.) AGGRIEVED by the same, the dealer filed appeal before the Deputy Commissioner (Appeals). The appeal was partly allowed and the Deputy Commissioner reduced the tax liability from Rs. 40,000 to Rs. 16,000 by the order dated March 9, 2000.