The dispute in the aforesaid revision relates to the assessment year 1997-98. The questions of law referred to are hereunder:
"I. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to hold that the refining of mobile oil from used and burnt mobile oil is not manufacturing ? II. Whether the order of the Tribunal is correct in view of the decision of the Hon'ble Supreme Court in the case of B.P.Oil Mill vs. Sales Tax Tribunal 1998-U.P.T.C.-1020 and M/s Chaugley and Co. vs. Union of India, 1981-UPTC.-702 ?" Heard learned counsel for the parties and perused the record.
The above questions of law have been set at rest by this Court inter parties in T.T.R. No.757 of 1995 decided on 19.8.2003 and has been decided against the department Respectfully following the aforesaid judgment both the revision is dismissed.
Order Date :- 27.1.2010 AKJ