SUNEET KUMAR,J. - (1.) Heard Sri Krishna Agarwal, learned counsel for the revisionist and learned Standing Counsel.
(2.) The instant revision under Section 11 of the U.P. Trade Tax Act, 1948, relates to assessment year 2001-02 and is directed against the order dated 31 May 2006 passed by the Tribunal.
(3.) The revisionist is a registered dealer engaged in the business of manufacture and sale of Veneer, Plants and Plywood. As per notification dated 21 May 1994 issued under Section 4-B of the Act the revisionist was entitled to purchase "any raw material, processing material, consumable stores, machinery, plants, equipments, spare parts, accessories, fuels or lubricants required by him for use in the manufacture of good or of any good required for use in the packing of goods manufactured by him.".;