SUNEET KUMAR,J. - (1.) Heard learned Counsel for the parties.
(2.) Petitioner is engaged in business of manufacturing and selling of Gutkha under the brand name 'Lucky and Amol'. It is said that aforesaid Gutkha item is product of tobacco and, therefore, exempted from payment of trade tax as the same is covered under Section 14(ix) of Central Sales Tax Act, 1956 (hereinafter referred to as "Act, 1956").
(3.) Counsel for parties stated at the bar that this question has already been considered by this Court (one of us i.e. Hon'ble Sudhir Agarwal, J.) in M/s. Sarin and Sarin v. Commissioner of Trade Tax, U.P. 2014 U.P.T.C. 647. This Court has answered questions A, B and C in para 5 thereof against Assessee and in favour of Revenue.;