SUNEET KUMAR,J. - (1.) Heard learned Standing Counsel appearing for the Revenue and Sri Aditya Pandey, learned counsel appearing for the opposite party.
(2.) The revision arises from order dated 7 June 2004 passed by the Trade Tax Tribunal, Bench-III, Varanasi, in Second Appeal No. 71 of 2002, (1998-1999), under Section 41(8) of UP Trade Tax Act, 1948 (for short 'Act').
(3.) The question of law referred is as to whether "cocktail" is a distinct commercial commodity different than its constituents, as such, liable to tax as unclassified goods?;