SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) The instant revision arises from order and judgment dated 17 March 2006 passed by the Trade Tax Tribunal Bench - 1 Bareilly, in Appeal No. 156 of 2005, for assessment year 2002-03.
(3.) The facts of the case briefly is that the revisionist assessee is a sugar mill engaged in the manufacture and sale of sugar and sugar by-products. Revisionist-manufacturer is a State undertaking, wherein, Government of Uttar Pradesh is having 88% shares. The dispute is, as to whether, the eucalyptus trees grown on the campus of the assessee, planted for beautification and subsequently, 205 eucalyptus trees were sold to M/S Safuruddin Fire Wood and Timber Merchant at Rs. 2,80,786/-, the Tax Authorities added the sale of trees to the turnover of the assessee and imposed tax, consequently, penalty under Section 15A(1)(a) of the Trade Tax Act, 1948.;