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 21st April, 1997 relating to the assessment year 1990-91.
(2.) The following question has been raised in the present revision. "Whether Tribunal was legally justified in rejecting the appeal of the department and holding that used mobile oil does not comes under the category "old discarded unserviceable ... goods" and not taxable at the point of sale to consumers?"
(3.) Heard Sri B.K. Pandey, learned standing counsel and Sri S. R. Gupta, Senior Advocate assisted by Sri Praveen Kumar appearing on behalf of the dealer opposite party.;