2015 (8) TMI 1183

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..... H. P. Srivastava, Additional Chief Standing Counsel, for the respondent. JUDGMENT All the revisions have been filed by the assesse under section 11 of the U. P. Trade Tax Act, 1948, against the consolidated judgment and order dated July 17, 2003, passed by the Trade Tax Tribunal, Lucknow in Second Appeals Nos. 83 of 2002; 360 of 2002; and 80 of 2002, for the assessment years, mentioned above.....

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.... Counsel for the Department. During the course of arguments, learned counsel for the revision ist assesse has relied upon Notification No. 1(1)-E-1(92-93)-436/Sales Tax, dated June 6, 1992; where a list of items were given under KVIC electronics. In the list, at item Nos. 28 and 29, audio cassettes (blank) and audio cassette (duplicate) are mentioned. When the audio cassette is an electronic item....