COMMISSIONER, TRADE TAX Vs. ASSOCIATED DISTRIBUTORS LTD.

JUDGEMENT

(1.) THIS is a revision under Section 11 of the U.P. Trade Tax Act, 1948 at the instance of the Revenue against the order of the Tribunal dated May 14, 2001 for the assessment year 1994 -95.

(2.) THE Revenue has raised the following question for consideration by this Court:

(3.) BEING aggrieved by the order, the dealer filed an appeal before the Deputy Commissioner (Appeals), Trade Tax, Ghaziabad. The Deputy Commissioner (Appeals) has accepted the plea of the dealer and held that panjon is a drug containing paracetamol and is a bulk drug, which is notified under the Second Schedule of the Drug (Prices Control) Act and is liable to tax at the rate of six per cent.