Rajes Kumar, J. - (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 23.06.1998 for the assessment year 1992-93.
(2.) Short question involved in the present revision is whether the unriped (kachi) imli is covered under the entry of "green vegetable" and exempted from tax under the notification no.ST-II-7038/X-7(23)/83-U.P. Act XV/48-Order-85, dated 31.01.1985. Tribunal has treated it as vegetable and accordingly, exempted from tax.
(3.) Heard learned counsel for the parties.;