- (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 23.08.2002 relating to the assessment year 1998-99.
(2.) Short question involved in the present revision is whether paneer and chena are excluded from the entry 40 of the Notification No. ST-7038/X(23)/83-U.P. Act XV/48-Order-85, dated 31.1.1985. Tribunal relied upon the Hindi version of the notification in which at serial No. 4 paneer is excluded from milk held that paneer is not exempted from tax. Tribunal has treated both chena and paneer as one and same item.
(3.) Heard learned counsel for the parties.;