ACME ENGINEERS Vs. COMMISSIONER OF TRADE TAX LUCKNOW

JUDGEMENT

(1.) Heard Sri Mudit Agarwal, learned counsel for the revisionists and Sri Sanjay Sarin, learned Additional Chief Standing Counsel for the opposite parties.

(2.) By means of aforesaid revisions the revisionists have assailed the order of Trade Tax Tribunal, Bench 2, Lucknow dated 31.01.2002 whereby the order of the First Appellate Authority (Deputy Commissioner Appeal) Trade Tax dated 21.09.1996 has been upheld.

(3.) In these revisions following questions of law are involved :