Rajes Kumar, J. - (1.) PRESENT five revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the orders of Tribunal dated 8th January, 200 land 16th February, 2004 relating to the assessment years, 1991 -92, 1992 -93 and 193 -94, 1994 -95 and 1997 -98.
(2.) SINCE in all the five revisions common questions are involved, the same are being disposed of by the common order. The short question involved in the present revisions relate to the rate of tax on "Badam Thandai Syrup". The assessing authority levied the tax as "Syrup" under the entry "Soda water, lemonade, fruit -juices and other soft beverages and syrups, squashes, jam and jellies" of Notification No. ST -II -5905/X -6'(l) -83 -U.P. Act 15/48 -Order -83, dated 12.10.1983. Tribunal held it taxable as an unclassified item.
(3.) HEARD learned Counsel for the parties.;