RAJAN ROY,J. - (1.) Heard learned counsel for the petitioners and learned Standing Counsel for the State.
(2.) These revisions were admitted by this Court vide order dated 27.04.2018 and today they have been listed for final hearing.
(3.) The short point involved in these revisions is as to whether Sweet curd, flavoured milk and Khoya sold by the petitioners i.e. Lucknow Producers Cooperative Milk under the Brand name 'Parag' is liable to tax under the provisions of the U.P. Trade Tax Act, 1948 or such sale is exempt under Section 4 of the said Act read with the notification issued in this regard.;