M.R.Agarwal, J. - (1.) These two revision petitions by the Commissioner, Trade Tax, U.P., Lucknow under Section 11 of the U.P. Trade Tax Act are directed against a common order dated February 13, 1995 whereby dealer's second appeal has been allowed arid it has been held that the dealer is liable to pay concessional rate of tax in respect of sales made to the U.P. State Sugar Corporation against the declaration in form III-D.
(2.) I have heard Sri U.K. Pande, learned counsel for the Commissioner.
(3.) Under Section 3-G, a concessional rate of sales tax is payable on purchase made by a department of the Central or State Government or a Corporation, undertaking, etc., or by a Government company if the dealer furnishes to the assessing authority a certificate obtained from such department, corporation undertaking or company in such form, as may be prescribed. The relevant certificate/declaration is contained in form III-D(1) under the U.P. Trade Tax Rules, 1948.;