S.K.Dhaon, J. - (1.) These revisions, at the instance of the assessee, arise out of the same order dated 21st February, 1985, passed by the Sales Tax Tribunal, U.P. (hereinafter referred to as the Tribunal).
(2.) Proceedings were initiated against the petitioner-company, which runs a brick-kiln, for the assessment years 1980-81 and 1981-82. The first appellate authority gave substantial relief to the assessee on the turnover for the year 1980-81. However, it maintained the order of the assessing authority regarding the purchase of coal for a sum of Rs. 2,500 by the assessee. For the year 1981-82, the first appellate authority gave some relief to the assessee with regard to the turnover. However, it maintained the order of the assessing authority regarding the purchase of coal for a sum of Rs. 600 during this period. Feeling aggrieved, the department as well as the assessee preferred cross appeals before the Tribunal with respect to both the years. The Tribunal has knocked off a sum of Rs. 600, the amount determined as the price paid for coal by the assessee during the assessment year 1981-82. In all other respects it maintained the order of the first appellate authority.
(3.) The Commissioner of Sales Tax has not come up to this Court and it appears that it has acquiesced in the order of the Tribunal. The assessee challenges the order of the Tribunal with respect to both the years of assessment.;