- (1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 31.0.1995 relating to the assessment year 1977-78.
(2.) Applicant was carrying on the business of photocopying machine. Dispute in the present revision relates to the rate of tax on photocopy machine. Tribunal held photocopying machine as duplicating machine and confirmed the levy of tax @ 10%. While the claim of the applicant was that it is a machinery and, therefore, liable to tax @ 7%.
(3.) Heard learned counsel for the parties.;