- (1.) Heard Sri B. K. Pandey, learned Standing Counsel for the Commissioner of Trade Tax and Sri Vinod Kumar Agrawal, learned Counsel representing the dealer.
(2.) The Commissioner of Trade Tax has filed this revision under Section 11 of the U. P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") against the judgment and order of the Trade Tax Tribunal, Bench III, Varanasi, dated July 1, 2003, whereby the second appeal filed by the dealer was allowed and he was held exempt from tax and further the second appeal filed by the department was dismissed.
(3.) The dispute relates to the assessment year 1998-99. The question of law sought to be raised is "as to whether the dealer was exempt from tax treating the sale of cotton fabric despite the assessing authority having recorded a finding that the dealer had manufactured cotton tapes having width varying 1/2" onwards".;