Ashok Kumar, J. - (1.) Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri B.K. Pandey, learned counsel for the respondent.
(2.) The present revision petition has been filed against the order dated 18.04.2007 passed by Trade Tax Tribunal, Muzaffar Nagar Bench, Muzaffar Nagar in Second Appeal No.37 of 2006 for the assessment year 2002-03.
(3.) The facts of the case are that the revisionist is a limited company and is engaged in manufacture and sale of sugar, molasses, baggase, press mud etc. For the assessment year 2002-03, the books of account of the revisionist are accepted by the assessing authority, but the claim of the revisionist is that the revisionist is liable to pay tax at the rate of 2.5% instead of 8%, on the transaction covered against Form 3-B said to be issued by M/s Dhampur Sugar Mills Ltd., which claim is not accepted.;