SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) The instant revision is directed against the order dated 17 March 2006 passed by the Trade Tax Tribunal, Bench-I Bareilly, in Appeal No. 157 of 2005 for assessment year 2002-03. The revisionist is Kishan Sahkari Chini Mills Ltd., Tilhar, Shahjahanpur.
(3.) It is contended that 88% of the shares of the mill is held by the State Government, therefore, it is a Government organization, the State has total control over the mill. In support of his submission reliance has been placed on decision rendered by this Court in Kishan Sahkari Chini Mills Ltd. v. Commissioner of Sales Tax, 2003 UPTC 1197 and Commissioner of Sales Tax v. S/S Kisan Sahkari Chini Mill Ltd. Tilhar, Shahjahanpur, 1995 UPTC 1137.;