- (1.) BOTH the revisions have arisen out of common judgment of Tribunal and involve same question of law, therefore, both have been heard together and are being decided by this common judgment.
(2.) HEARD learned Standing Counsel for the revisionist, Sri Suyash Agarwal, learned counsel for the opposite party and perused the record.
(3.) BOTH the revisions are at the instance of Revenue aggrieved by order of Tribunal in Second Appeal Nos.228 of 2004 and 12 of 2006 decided on 17.8.2006. The question of law, which has been formulated in memo of revision, whereupon both the revisions have been admitted, reads as under: "i. Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in accepting the version of the dealer that there is no liability to tax on photo developing, printing and processing -;