ASHOK KUMAR,J. - (1.) Heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri A.C. Tripathi, learned Standing Counsel for the Commissioner-respondent.
(2.) These two trade tax revisions are filed by the revisionist against the order and judgment dated 3rd October, 2007, passed by the Commercial Tax Tribunal, Ghaziabad Bench-2, Ghaziabad, in Second Appeal No. 45 of 2002 (for the assessment year 2000-01) and Second Appeal No. 46 of 2002 (for the assessment year 2000-01).
(3.) The brief facts of the case are that the revisionist is a transport company and carrying on business of transportation of goods from one place to another. The office of the revisionist-transport company is situated at Delhi from where the goods in question were transported to Bhagalpur, Bihar.;