SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) The revision is being decided at the admission stage on the consent of the parties and as per rules of the Court.
(3.) The revision arises for the assessment year 2000- 01 and is directed against the order dated 6 January 2006, whereby, the Tribunal has allowed the second appeal filed by the Revenue and has enhanced the tax. Revisionist is a company registered and incorporated under the Companies Act, 1956. The company manufactures insecticides and pesticides commercially know as "Dhanuvit". The product contains the following chemicals: (i) Alkyl Benzene Sulphate (ii) Lavrge Ammoniam Sulphate (iii) Binder (iv) Biocide (v) Dilvent Demineralized Water;