- (1.) Present two revisions arises, one out of the rejection of the certificate of exemption under Rule 19 and another arising from the assessment order under Rule 41.
(2.) In the aforesaid revisions the dispute relates to whether the applicant is karkhanedar within the notification No. ST-II-1771/X-6(19)-78-U.P. Act XV-48-Order-79, dated 28.02.1979 and its turn over of the sale manufacture silli-gulli, brass circles and koramal (Kora brassware) is exempted from tax.
(3.) Heard learned counsel for the parties.;