Alok Mathur, J. - (1.) Heard Sri Mudit Agrawal, learned counsel for the revisionist and Sri Rohit Nandan Shukla, learned Standing Counsel representing the Revenue.
(2.) By means of aforesaid revisions under Section 11 of the U.P. Trade Tax Act, 1948, the revisionist who is a dealer dealing in computer and computer accessories has assailed the order of the Trade Tax Tribunal dated 21.05.2007 (in TTR.No. 115 of 2007) and 08.12.2005 (in TTR.No. 205 of 2007).
(3.) Since both the revisions have been preferred by a common revisionist and they involve common issues to be adjudicated by this Court, hence with the consent of learned counsel for the parties both the revisionist are being decided by this common judgment.;