ASHOK KUMAR,J. - (1.) Heard Sri Bipin Kumar Pandey, learned Standing Counsel for the revisionist at length.
(2.) The instant revision petition has been filed by the Commissioner Commercial Tax U.P., by which the order of the Commercial Tax Tribunal dated 09.03.2018 passed in Second Appeal No. 342 of 2010 (assessment year 2006-07) has been challenged.
(3.) The brief facts of the case are that the opposite party dealer was carrying on the business of purchase and sale of crockery and tray made from melamine. The dealer has affected the sales of melamine tray and has admitted and paid the tax @ 8% treating it covered as a plastic goods, whereas on the sale of crockery the dealer has admitted and paid the tax @ 12%.;