Surya Prakash Kesarwani, J. - (1.) Heard Sri Piyush Agrawal, learned counsel for the assessee and Sri B.K. Pandey, learned standing counsel for the respondents.
(2.) With the consent of learned counsels for the parties the Revision No.135 of 2018 (A.Y. 2004-05) is treated to be the leading revision relating to liability created under Section 3-B of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') with respect to diesel oil purchased and allegedly consumed during the period no manufacturing activity was being carried on in the manufacturing unit.
(3.) In Revision No.133 of 2018 and 132 of 2018 (A.Y. 2007-08) involved an additional question with respect to tax on sale of bagasse produced out of sugarcane on which no purchase tax under Section 13 of U.P. sugarcane (Purchase Tax) Act, 1961 (hereinafter referred to as 'the Act 1961') was paid, is involved.;