SUNEET KUMAR,J. - (1.) Heard Sri Praveen Kumar assisted by Ms. Hitashu Anand, learned counsel for the revisionist and the learned Standing Counsel.
(2.) The revisions are directed against the judgement and order dated 20.10.2005 and 29.9.2005, passed by Trade Tax Tribunal, Bench, Noida, Camp Ghaziabad, in Second Appeal No. 497 of 2004, for the assessment year 2001-2002.
(3.) The revisionists imported cement and steel against Form-32 for the purposes of construction of cinema hall. The revisionist was assessed by the Deputy Commissioner (Assessment)-3 for transfer of goods from the revisionists to its contractor to be sale and imposed tax on cement and steel. Aggrieved, revisionist preferred appeal before the Joint Commissioner (Appeal)-I, Trade Tax, Noida, which was rejected on 11.6.2004. Aggrieved, revisionist filed second appeal before the Tribunal which was dismissed.;