BHARATI SAPRU, J. - (1.) HEARD Sri Bharat Ji Agarwal, learned Senior Counsel assisted by Sri Piyush Agrawal learned Counsel for the revisionist and Sri Namai Das, learned Standing Counsel for the Department.
(2.) AS the controversy involved in both these revisions is identical, the same is being decided by a common order treating the Trade Tax Revision No. 150 of 2001 as common case. The revision No. 150 of 2001 has been filed under Section 11 of the U.P. Trade Tax Act, 1948, in proceedings arising out of penalty proceedings initiated against the assessee under Section 15A(1)(o) of the Act for the assessment year 1989 -90.
(3.) THE assessee is engaged in the manufacture of parts and accessories for sugar and cement plants and has a factory at Thiruvotiyur, Madras. It is registered as a dealer under the Tamil Nadu General Sales Tax Act, 1959 and under the Central Sales Tax Act, 1956.;