Saumitra Dayal Singh, J. - (1.) Present revision has been filed by the assessee against the order of the Commercial Tax Tribunal Ghaziabad dated 7.3.2018, passed in second appeal no. 518 of 2013, for the A.Y. 2008-09 (U.P.). By that order, the Tribunal has dismissed the appeal filed by the assessee against the order of the first appeal authority dated 12.7.2013. The first appeal authority had held 'crankshaft' and 'camshaft' used in the compressors in refrigerators are not machinery. However, with respect to rejection of books of accounts and best judgement assessment, the matter had been remitted to the assessing authority. The proceedings, thus remanded, have given rise to two separate revisions being Sales/Trade Tax Revision Nos. 298 of 2018 for A.Y. 2008-09 (U.P.) and 299 of 2018 for A.Y. 2008-09 (Central). Those revisions would be dealt with separately.
(2.) Heard Sri Rahul Agrawal, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Counsel for the opposite party-revenue.
(3.) The present revision has been pressed on the following question of law: "A. Whether goods in question 'crankshaft' and 'camshaft' are covered within the ambit of Entry No. 26 of Schedule-II Part-A of the U.P. VAT Act, 2008?";