SUNEET KUMAR,J. - (1.) Heard Sri B.K. Pandey, learned counsel for the revenue and Ms. Hitasu Anand, learned counsel for the opposite party.
(2.) The revision arises out of order dated 30 October 2006 passed by the Trade Tax Tribunal, Noida Bench, Noida in Second Appeal Nos. 452 of 2005 and 453 of 2005 for the assessment years 2001-02 and 2002-03, respectively.
(3.) The substantial question referred is as to whether on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified in setting aside the tax assessed by the dealer on the transfer of dyes and chemicals treating the job work of bleaching, dying and colouring, ignoring the finding given by the first appellate authority as well as the principle enunciated by this Court in Commissioner, Trade Tax U.P. v. Matushree Textile Ltd., 2003 STC Vol. 132 P-539 ?;