Rajes Kumar, J. - (1.) These eight revisions under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as the ""Act") are directed against the order of the tribunal dated 15th July, 2004 relating to the assessment years, 1991-92, 1992-93, 1993-94 and 1994-95, both under U.P. Trade Tax and Central Sales Tax At.
(2.) In all the revisions common question of law is involved, therefore, same are being disposed of by the common order.
(3.) Short question involved in the present revisions is whether the hand-printing machine falls under entry No. 38 or entry No. 45 of the Notification No. ST/II-5784/X-10 (1)-80 U.P. Act-15/48 Order-81 dated 9.9.1981. If it falls under entry No. 38, it is liable to tax at the rate of 6.25 percent upto 30th September, 1994 at the rate of 7.10 percent thereafter and if it falls under entry No. 45, it is liable to tax at the rate of 15 percent. Tribunal has held that hand-printing machine is liable to tax under entry No. 45 of the aforesaid Notification.;