- (1.) These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as 'Act') are directed against the orders of Tribunal dated 14.7.1995 relating to the assessment years 1986-87, 1987-88, 1988-89 respectively.
(2.) In all the three revisions, common questions are involved, thus they are being disposed of by a common order.
(3.) Question involved in all the revisions are whether the Olemesa Baby Message Oil was taxable as medicine or under the category of Cosmetics. The following question has been raised:- "Whether the Trade Tax Tribunal was legally justified to hold that Olemessa Baby Message Oil is taxable as medicine at the rate of 5% despite the fact that the aforesaid commodity falls under the category of cosmetics and is taxable accordingly at the rate of 12%.";