PRAKASH KRISHNA, J. - (1.) ALL these revisions relate to the assessment years 1992 -93 to 1995 -96 (U.P. and Central).
(2.) THESE revisions were heard together and are being disposed by a common judgement as jointly prayed by the learned Counsel for the parties. They submit that all these revisions relate to one assessee and identical question of law and fact are involved therein. The argument was advanced with reference to the facts of the Trade Tax Revision No. 1047 of 2000 relevant to the assessment year 1994 -95 (Central). The applicant, a private limited company, is carrying on business in sports goods. It also manufactures sports wears such as tennis shirts, hockey/football jerseys, cricket -playing lowers, T -shirts, pullovers, sports caps, wrist bands, jogging suits, tract suits, etc. It claimed that these goods are taxable under the U.P. Trade Tax Act, 1948 as sports goods at the rate of three per cent for the years 1992 -93 to 1994 -95 (up to September 30, 1994), at the rate of two per cent for the assessment year 1994 -95 (for the remaining period) and 1995 -96, excluding the additional tax. The assessing officer treated these items as ready -made garments and taxed them at the rate of six per cent for the assessment years 1992 -93 to 1994 -95 and at the rate of four per cent for the assessment year 1995 -96 excluding the additional tax.
(3.) THE only point mooted in the present revision is whether the sports -wears are taxable as sports goods or as ready -made garments.;