- (1.) THESE nineteen revisions un­der Section 11 of U.P. Trade Tax Act (herein­after referred to as "Act") are directed against the orders of Tribunal on various dates involv­ing common question of law.
(2.) BRIEF facts of the case are that the oppo­site parties are the owners of the buses and entered into contract with the Uttar Pradesh State Road Transport Corporation (hereinaf­ter referred to as "UPSRTC') for providing the buses. The assessing authority had levied the tax on the amount received by the oppo­site parties from UPSRTC under section 3-F of the Act treating the transactions under the transfer of right to use the buses. The conten­tion of the opposite parties were that provid­ing of buses under the contract did not amount to transfer of right to use. This contention had not been accepted by the assessing authority and on the basis of the agreement particularly, clause 1 of the agreement, had held that the possession of the vehicles had been given to UPSRTC and, therefore, the opposite party had transferred their rights to use the vehicles to UPSRTC and, therefore, the amount re­ceived in respect thereof is liable to tax un­der section 3-F of the Act. Being aggrieved by the order "of the as­sessing authority, opposite parties filed appeals before the Deputy Commissioner (Ap­peals), which have been allowed, Deputy Commissioner (Appeals) held that as per the clause of the agreement, the ownership of the vehicles remained with the opposite parties and, therefore, the amount received were not liable to tax under section 3-F of the Act. The view of the Deputy Commissioner (Appeals) has been upheld by the Tribunal.
(3.) HEARD Sri K.M. Sahai, learned Standing Counsel and Sri S.K. Pandey, learned coun­sel appearing on behalf of the opposite par­ties.;