ALOK MATHUR,J. - (1.) Heard Sri Murari Mohan Rai, learned counsel for the revisionist as well as Sri Bipin Kumar Pandey, learned Standing Counsel appearing on behalf of respondent.
(2.) By means of aforesaid revisions challenge has been made to common judgment and order dated 24th July, 2006, passed by the Trade Tax Tribunal in Second Appeal No. 43 of 2006 and Second Appeal No. 44 of 2006, whereby the appeals preferred by the revisionist were rejected. These revisions relate to assessment years 2001-02 and 2002-03.
(3.) The facts of the case in brief are that assessee/revisionist is a firm engaged in the business of buying and selling "Vanaspati, other edible oils, sugar etc.". The revisionist firm is registered under Section 8-A of U.P. Trade Tax Act as well as under Section 7 of the Central Sales Tax Act. The revisionist established a Cold Storage under the name and style of Shreenathji Cold Storage, Wazirganj, Budaun as a branch of the head office at Allahabad and accordingly moved an application for the amendment of the registration certificates under the U.P. Trade Tax Act as well as under the Central Sales Tax Act.;