- (1.) HEARD Sri Balwant Singh, learned counsel appearing for the revisionist and Sri B.K. Pandey, learned Standing Coun­sel appearing for the department.
(2.) PRESENT revision has been filed against the order of the Tribunal dated 12th May, 2009 passed in Second Appeal No.370 of 2002 relating to the assessment year, 1988 -1989. The applicant which is U.P. Forest Cor­poration, Renukot, Sonbhadra is engaged in the business of sale of Tendu Leave, Baghai Ghas, firewood etc purchased from the for­est department of the Government.
(3.) LEARNED counsel appearing for the ap­plicant submitted that the Trade Tax Depart­ment has been treating it to be a manufac­turer of the aforesaid goods, whereas the pur­chases have been made from the forest de­partment and, therefore, the corporation can­not be treated as manufacturer. Further, it has been stated that upon a settlement arrived at between the forest Corporation and the Trade Tax Department a consolidated amount of tax for a sum of Rs. 13 Crores odd have already been deposited for the period 1.10.1983 to 31.03.1989 and therefore, for the aforesaid period no further tax can be demanded. The matter was carried upto the stage of Tribunal and the Tribunal has disallowed the claim against which present revision has been filed.;