- (1.) Heard Sri Kunwar Saxena, assisted by Sri Piyush Agrawal, learned Counsel for the assessee and learned Standing Counsel for the State.
(2.) This revision has been filed by the assessee being aggrieved by the order passed by the Trade Tax Tribunal dated 4-10-2004.
(3.) I have heard learned Counsel on both sides and also perused the material on record. The questions referred to are hereunder: (a) Whether on the facts and circumstances of the case, proceedings under Section 21 were justified and valid? (b) Whether on the facts and circumstances of the case Dish Antenna can be classified as electronic goods not covered by any other notification? (c) Whether the Tribunal is legally justified in treating the Dish Antenna as Satellite Receiver, although they are different items and treated as such in technical and common parlance?;