COMMISSIONER, TRADE TAX Vs. PRAKASH DAL MILL

JUDGEMENT

(1.) THESE two revisions have been filed against the order delivered on April 7, 2000 passed by the Trade Tax Tribunal in Second Appeal Nos. 517 of 1993 and 516 of 1993 relating to the assessment years 1987 -88 and 1988 -89, respectively.

(2.) THE dealer -opposite party carries on the business of foodgrains, oilseeds, pulses, chooni, etc. The only dispute raised in these two revisions is with regard to the taxability of transactions worth Rs. 1,02,944 for the assessment year 1987 -88 and Rs. 2,87,494 relating to the assessment year 1988 -89.

(3.) NO argument was advanced by the learned standing counsel with regard to question No. 2, therefore, it is left undecided.