SURYA PRAKASH KESARWANI, J. - (1.) Heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel for the respondent.
(2.) This revision relates to Assessment Year 1987-88 (U.P.) and arises from the impugned order of the Tribunal dated 7.2.2001 in Second Appeal No.409 of 1995.
(3.) With the consent of the learned counsel for the parties, this revision is being admitted on the following question of law: "Whether under Section 14(iib) of the Central Sales Tax Act, what has been excluded from the cotton yarn is only yarn waste and the yarn manufactured out of cotton waste; hence cotton yarn waste cannot be equated with cotton waste yarn ?";