SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) The revision arises from order dated 7 September 2006 passed in Second Appeal No. 116 of 2006 by the Trade Tax Tribunal, Bareilly for the assessment year 2003-04, under the U.P. Trade Tax Act.
(3.) The substantial question of law referred is as to whether without controverting the affidavits of customers filed by the applicant, the Tribunal, as well as, the authorities below were justified in not exempting the applicant from payment of tax?;