SUNEET KUMAR,J. - (1.) Heard Sri Nishant Mishra, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel, appearing for the opposite party.
(2.) The revision pertains to assessment year 1996-97, directed against the order dated 20.6.2006, passed by Trade Tax Tribunal, Noida, in Second Appeal No. 162 of 2000.
(3.) The question of law referred to is 'as to whether the factory/machinery permanently affixed to earth given on lease by the applicant can be said to be "movebale property" thereby, liable to tax under Section 3-F of the Act'.;