JAGDISH GLASS WORKS Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) HEARD learned Counsel for the revisionist Sri Krishna Agrawal and Sri Namai Das learned standing counsel for the State.

(2.) THE revision has been filed by the assessee under Section 11 of the U.P. Trade Tax Act, 1948 against the order of the Tribunal dated June 4, 1999.

(3.) THE questions of law referred are hereinbelow: