Rajes Kumar, J. - (1.) These four 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 August 24, 1996 for the assessment years 1985-86, 1986-87 both under the U.P. Trade Tax Act and Central Sales Tax Act.
(2.) Following question has been raised in the present revisions : "Whether the Trade Tax Tribunal was legally justified to hold that arkil seeds and born villa vegetable seeds are exempt vide Notification No. 7038, dated January 31, 1985, despite the fact that the aforesaid commodity falls under the category of 'matar' and is liable to be taxed accordingly ?"
(3.) Heard learned counsel for the parties.;