Saumitra Dayal Singh, J. - (1.) Heard Ms Pooja Talwar, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned counsel for the opposite party-revenue.
(2.) The present revision has been filed by the assessee against the order of the Trade Tax Tribunal, Allahabad Bench in Second Appeal No.102 of 2004 for A.Y. 1999-2000. The Tribunal has upheld the order passed by the Assessing Authority and the First Appellate Authority by which demand of entry tax has been created and confirmed on the assessee with respect to import of certain machinery and machinery parts. According to the assessee, the value of the individual machinery and the individual spare parts was less than Rs.10,00,000/-, and therefore, such transactions were not taxable under Schedule Entry No.2 of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as the 'Act').
(3.) The present revision has been heard on the following question of law:- "Whether any entry could have been levied on the assessee for import of machineries and spare parts individually valued at less than Rs.10,00,000/-?";