SUNEET KUMAR,J. - (1.) Heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri B.K. Pandey learned counsel for the Revenue.
(2.) The dispute is for the assessment year 2005-06 under the provisions of U.P. Trade Tax Act.
(3.) The question of law referred to is as follows: (i) Whether fuel briquette (Kanda) purchased by the applicant will be covered under Notification No. 1728 dated 30.07.1998 under the word "fuel briquette manufactured from other waste? It is admitted that the revisionist is manufacturer of thermacol and is having a boiler in the factory for which Kanda made of waste is used as fuel. The Kanda is alleged to have been purchased from various persons within the State of U.P. The assessing authority imposed tax on the purchase of Kanda. The first appellate authority, as well as, the second appellate authority i.e. Commercial Tax Tribunal affirmed the order of the assessing authority holding that Kanda purchased by the revisionist prepared from dung (Gobar) is covered under the notification No. 1728 dated 30 July 1998, but would fall under the subsequent notification No. 3430 dated 2 December 2005. 3. I have perused the notifications with the assistance of the learned counsel for the parties.;