Rajes Kumar, J. - (1.) These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the orders of Tribunal dated 27.08.1993 both relating to the assessment year 1982-83 under the U.P. Trade Tax Act as well as under the Central Sales Tax Act respectively.
(2.) Dealer/Opp. Party (hereinafter referred to as 'Dealer') have various Units engaged in the business of manufacture and sale of Vanaspati Ghee, Torches and liquor etc. In the present revisions, dispute relates to Vanaspati Unit.
(3.) Heard learned Counsel for the parties.;