I.M.Quddusi, J. - (1.) This revision has been filed under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as "the Act") by M/s. D.S.M. Group of Industries against the judgment and order dated October 23, 1999 passed by the division Bench of Trade Tax Tribunal, Moradabad in Appeal Nos. 2 of 1999 (for the year 1988-89) and 3 of 1999 (for the year 1989-90) under Section 22 by revising its earlier judgment/order dated October 28, 1998 and July 2, 1999. The Commissioner of Trade Tax, U.P., Lucknow had not filed any revision under Section 11 challenging the impugned order dated October 23, 1999.
(2.) The facts of the case in brief are that M/s. Dhampur Sugar Mills Limited, a registered dealer under the Act was assessed under Rule 41(8) read with Section 7 of the Act for the assessment year 1988-89 and disputed the taxability on bagassee, molasses, iron and steel scrap, stock transfer of molasses by its Mansurpur Sugar Mills to Swarup Vegetable Products Ltd., taxing straw board was rejected and for the year 1989-90, the dispute of tax was taxability on molasses, burnt molasses, iron and steel scrap, and taxing the straw board not as paper. The first appellate authority, i.e., Deputy Commissioner (Appeals), Moradabad, on appeal under Section 9 of the Act had remanded the assessment order for the year 1988-89 and confirmed the assessment order for the year 1989-90. Thereafter, the revisionist had filed second appeal under Section 10 of the Act before the Trade Tax Tribunal registered as Appeal No. 12 of 1996 (1988-89) U.P., and 15 of 1997 (1989-90) U.P., before the Trade Tax Tribunal, Bench II, Moradabad.
(3.) The division Bench of the Trade Tax Tribunal, Moradabad, had allowed both appeals of the revisionist by a common order dated October 28, 1998.;