Satish Chandra, J. - (1.) ALL the revisions have been filed by the assessee under Section 11 of the U.P. Trade Tax Act, 1948 against the different orders of the Tribunal dated April 26, 2007 and March 28, 2006, respectively, for the assessment years mentioned above.
(2.) THE brief facts of the case are that the assessee is the Corporation of U.P. Government known as "U.P. Bridge Corporation" who is responsible to construct, execute, carry out, improve, work, develop, administer, manage, control or maintain all types of bridges and other structures works and conveniences pertaining to the bridges including approach road to bridges. During the assessment years under consideration, the assessing officer has opined that the assessee is engaged in the business activities by way of contract work, so he levied the tax. The same was confirmed not only by the first appellate authority but also by the Tribunal. Being aggrieved, the assessee has knocked at the door of this Court through the present revisions.
(3.) IN the present revisions, the dispute is between a Government undertaking and a Government Department of U.P.;