(1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') is directed against the order of the Tribunal dated March 3, 2001 relating to the assessment year 1987 -88.
(2.) . At the instance of the Revenue following questions have been raised:
(3.) I have perused the order of Tribunal and the authorities below.