- (1.) Heard.
(2.) All these five Revisions have been filed by the same dealer and involve similar facts, therefore, they were clubbed and heard together, however, the relevant Notifications under Section 4 of the Trade-tax Act, 1948 (hereinafter referred to as 'the Act, 1948') are not only of a different date but are also worded differently, therefore, the Court proceeds to consider Revision Nos. 86 and 87 first and thereafter other three Revisions will be considered.
(3.) These two Revisions were admitted on the following question of law:- "Whether the Tribunal has erred in holding the revisionist liable to tax under Section 3-AAAA on the purchase of cocoon from Resham Directorate of the Government of U.P. in view of notification dated 14.11.1995 by which silk-yarn has been exempted from tax under Section 4 of the Trade-tax Act, 1948 and in view of paragraph 10 of the judgment of the Supreme Court in the case of M/s. Jhunjhunwala and others v. State of U.P. and others reported in 2006 NTN (31) 276 ? ".;