Rajes Kumar, J. - (1.) These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") hereinafter referred to as "Act") are directed against the order of Tribunal dated 21.10.1997 relating to the assessment years 1986-87, 87-88 and 93-94.
(2.) In all the cases dispute relates to the taxability of cattle feed, which the applicant had sold in the name of "Parag Pashu Aahar". Tribunal observed that Parag Pashu Aahar is manufactured by mixing molasses wheat makka, rice bran etc. and are not fed in the same form while it is used as tonic alongwith chuni, bhusi, chhilks, chokar, jave etc. to provide the strength. Tribunal upheld the view of the assessing authority levying the tax as an unclassified item.
(3.) Heard learned counsel for the parties.;