SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) This revision is directed against the order dated 17.11.2005, passed by the Trade Tax Tribunal, Moradabad, Bench Moradabad in Second Appeal No.215 of 2005 for the assessment year 2003-2004.
(3.) The questions of law referred to are as follows: "(i) Whether on the facts and in the circumstances of the case, the Tribunal is legally justified in confirming the tax liability on the applicant without considering the affidavit filed by the applicant regarding denial of any business during the year under consideration? (ii) Whether on the facts and in the circumstances of the case, the Tribunal is legally justified in confirming the tax liability U/s 2 (ee), though, the applicant is not a manufacturer? (iii) Whether, on the facts and in the circumstances of the case, the Tribunal is legally justified in estimating tax at a so excessive rate?" ;