Alok Mathur,J. - (1.) Heard Sri Rohit Nandan Shukla, learned Standing counsel for the revisionist, who has instant revision as well as Sri P. K. Sinha appearing for the respondent.
(2.) The State has preferred this revision against the order of Commercial Tax Tribunal dated 15th November, 2007 whereby the Tribunal has allowed the appeal preferred by the revisionist.
(3.) Following questions of law has been pressed by the revisionist:- "(i)Whether the Tribunal was justified in providing the benefit of exemption of tax to the Respondent contrary to the findings arrived at by the Assessing Authority and that too without considering the adverse material found during survey dated 4/5th July, 2001 ? (ii) Whether the Learned Trade Tribunal was justified in waiving of the interest which was liable under Section 8(1) on the admitted sale turn over like admitted tax? (iii) Whether the judgment and order passed by the Tribunal is justified ignoring the facts set out in the assessment order which was passed strictly in accordance facts available on records as also the provisions of the Trade Tax Rules ?" ;