ASHWANI KUMAR MISHRA,J. - (1.) Revision pertains to assessment year 2000-2001.
(2.) Heard Sri Vishwajit, learned counsel for the revisionist and learned Standing Counsel for the revenue.
(3.) Following two questions have been framed for consideration in this revision:- "1. Whether on the facts and circumstances of the instant case the Member Tribunal Trad Tax was justified in confirming the levy of tax on the turnover of sales of molasses while the same has already been assessed to tax under the Special Act U.P. Sheera Niyantran Adhiniyam 1964? 2. Whether on the facts and circumstances of the case the Tribunal was legally justified to confirm the levy of tax on the sale of plant and machinery as a whole after the closure of the unit, while the Hon'ble High Court has specifically held that the same is not liable to tax?";