RAJAN ROY,J. - (1.) Heard.
(2.) This revision has been filed by the Commissioner of Commercial Tax on 5.12.2009 challenging the judgment and order dated 21.9.2006 i.e. with a delay of about 2-years 10- months and 9-days, however, Sri. Shubham Agrawal, Advocate assisted by Sri. Yogesh Chandra Srivastava, Advocate appearing for the sole opposite party does not have any objection, if delay is condoned. Same is hereby condoned.
(3.) As regards the admission of the revision, the contention of Sri. Shumbam Agrawal was that the only issue raised in this revision is the exigibility of sale of baggas under the U.P. Trade Tax Act 1948 (hereinafter referred as 'Act 1948'), which in fact, according to him, is prohibited by section 13 of U.P. Sugarcane (Purchase Tax) Act, 1961 (hereinafter referred as 'Act 1961'), and this latter Act has over-riding effect on the Act 1948. Under the said provision baggas is taxable under the Act 1961, therefore, the opposite party-assessee cannot be subjected to double taxation under the Act 1948 on its sale or purchase. He has relied upon a decision of this Court reported in VSTI 2010 B-53, The Commissioner of Trade Tax v. S/s. Bhageshwari Papers Pvt. Ltd., and another decision reported in 1996 U.P.T.C. 184, M/s. Dhampur Sugar Mills Ltd. v. Commissioner of Sales Tax Act in support of its contention.;