Judgment

Dr. Mukundakam Sharma, J.

1. Leave granted.

2. The present appeal arises out of the judgment dated 10.12.2007 passed by the learned Single Judge of the High Court of Allahabad (Lucknow Bench) whereby the learned Single Judge has dismissed the tax revision filed by the Appellant under section 11 of the U. P. Trade Tax Act (hereinafter referred to as "the Act") impugning the judgment dated 14.8.2007 passed by the Trade Tax Tribunal, Lucknow rejecting the second appeal of the appellant/assessee.

3. Various issues were raised before the Tribunal as well as the High Court with respect to the liability of the appellant/assessee to pay tax which, in nutshell, are as follows: -

(i) That there is no transfer of rights of users by the assessee when he realized rental charges for glass bottles and crates.

(ii) The forums did not consider the terms of the agreement/contract between the assessee and his selling agents/consumers.

(iii) The interest charge on the tax could not have been charged under Section 8(1) as the case falls under Section 8(1B).

4. However, in the present appeal the issues Nos. (i) and (ii) were dropped by the appellant as, in the intervening period, the above sa