Satish Chandra, J. - (1.) BOTH the trade tax revisions have been filed under section 11 of the U.P. Trade Tax Act, 1948, against the order dated September 25, 2004, passed by the Trade Tax Tribunal, Lucknow, in Appeal Nos. 523 and 524 of 2002 for the assessment years 1997 -98 and 1998 -99, respectively. The brief facts of the case are that the revisionist is a manufacturer of the timber items. The assessing officer has passed the orders under section 22 (rectification orders) on May 11, 2001 and May 5, 2001 whereby he has levied tax at 15 per cent on timber. However, in the first appeal, the first appellate authority has considered Notification No. T.I.F. -2 -2375/XI -9(251)/97 -U.P. Act -15 -48 -Order -98, dated November 23, 1998, where with effect from December 1, 1998, the timber was declared as taxable items at 15 per cent (entry No. 76). So, he considered that for the assessment year 1997 -98, the items are not taxable; and for the assessment year 1998 -99 for only four months, i.e., December 1, 1998 to March 31, 1999, the items are taxable at 15 per cent. Finally, he reduced the tax demand for the abovementioned assessment years.
(2.) NOT being satisfied, the Department has filed an appeal before the Tribunal, who upheld the orders of the assessing officer by setting aside the order passed by the first appellate authority. Being aggrieved, the revisionist has filed the present revisions.
(3.) WITH this backdrop, Sri Pradeep Agrawal, learned counsel for the revisionist, submits that as per notification (supra) for the assessment year 1997 -98, timber item was not taxable at all. For the assessment year 1998 -99, only four months, the items are taxable as the same were brought under the clutches of tax with effect from December 1, 1998.;