K. S. Jhaveri, J. - (1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has partly allowed the appeals preferred by both the sides for statistical purposes.
(2.) This Court while admitting the appeal on 11.12.2008 has framed the following substantial questions of law: "(i) Whether under the facts and circumstances of the case, the Tribunal is justified in holding that the appeals of the assessee and the appeals of the revenue have become infructuous since the assessee Samiti has been allowed registration u/s.12A of the Act whereas the issue before the Tribunal was that whether the assessee Samiti falls under the four corners of Explanation to Section 10(20) of the Act? (ii) Whether the income of Krishi Upaj Mandi Samiti can be held to be exempt from the tax under the facts and circumstances of the case? (iii) Whether under the facts and circumstances of the case, the Tribunal has erred in not deciding the legal issues and has simplicitor held that the income of the assessee Samiti is not liable to tax?"
(3.) Counsel for the respondent is not present.;