RAJESH SINGH CHAUHAN,J. - (1.) Heard Sri Naresh Chandra Mishra, learned counsel for the revisionist and Sri Sanjay Sarin, learned counsel for the respondent.
(2.) By means of the instant revision filed under Section 11 of U.P. Trade Tax Act, the revisionist has assailed the judgment and order dated 01.11.2008, passed by the Division Bench of the Trade Tax Tribunal, Lucknow in cross Second Appeals No.310 of 2003 and 439 of 2003 (Assessment Year 2001-02), whereby the order of the First Appellate Authority in Appeal No.880 of 2002 decided on 07.03.2003, was set aside and the order passed by the Trade Tax Officer, Sector-2, Lakhimpur dated 30.09.2002 was restored.
(3.) In order to appreciate the short legal controversy involved in this revision, it may not be necessary to set-out the factual controversy involved in the case in detail and only narration of few facts to appreciate the legal question arising in the case would suffice for disposal of this revision.;