- (1.) Present ten revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as Act ) are directed against the order of Tribunal relating to the assessment years, 1985-86, 1986-87, 1987-88, 1988-89,1989-90 and 1990-91 broth under the U.P. Trade Tax Act and Central sales Tax Act.
(2.) In all the aforesaid revisions, the dispute relate to the rate of tax on the various items. In some of the years, the dispute also relate to the interest under Section 8(1) of the Act.
(3.) In revision Nos. (1062) of 1998, (1064) of 1998, (1054) of 1998, (1063) of 1998 and (1053) of 1998, the following common questions have been raised by way of amendment. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to hold that campher oil, penbon oil, pine oil, citbenine oil were taxable as oil of all kinds Annul the demand of interest Under Section 8(1) of the U.P. Trade Tax Act ;