M.C.Agarwal, J. - (1.) These two revision petitions Under Section 11 of the U.P. Trade Tax Act, 1948 are directed against a common order dated March 29, 1990 passed by the Sales Tax Tribunal, Agra and pertain to assessment years 1982-83 and 1984-85 under the U.P. Sales Tax Act.
(2.) I have heard Sri Bharat Ji Agrawal, learned counsel for the revisionist and Sri Surya Prakash, learned Standing Counsel for the Commissioner.
(3.) The only point pressed in these revision petitions is about the classification of a commodity known as "water methanol mixture" produced by the revisionist, Indian Oil Corporation Ltd. The department's contention was that it was methyl alcohol taxable as such while according to the assessee it was a different commodity than methyl alcohol and was taxable as unclassified item.;